Theory and Practice of Muslim State in India c8.s3.14

c8.s3.14

But there was much greater oppression implicit in this measure. it was difficult to collect in full so many and such heavy taxes. "One of the standing evils in the revenue collection consisted of defective realization which usually left large balances,"¹¹⁷ and unrealised balances used to become inevitable. Besides, lower revenue officials were corrupt and extortionate. To overcome these problems, Sultan Alauddin created a new Ministry called the Diwan-i-Mustakhraj. The Mustakhraj was entrusted with the work of inquiring into the revenue arrears, and realizing them.¹¹⁸ We shall discuss about the tyranny of this department a little later; suffice it here to say that in Alauddin's time, besides being oppressed by such a grinding tax-structure, the peasant was compelled to sell every maund of his surplus grain at government controlled rates for replenishing royal grain stores which the Sultan had ordered to be built in connection with his Market Control.¹¹⁹