Theory and Practice of Muslim State in India c8.s3.8

c8.s3.8

The early invaders and rulers like Muhammad Ghauri, Qutbuddin Aibak and Shamsuddin Iltutmish carried on with the prevailing system of taxation. Iltutmish, however, divided the newly conquered kingdom into *iqtas* and distributed most of them among his nobles and soldiers for their maintenance keeping some portion for his personal expenses and that of his harem.¹⁰¹ At this stage of the history of the Sultanate much wealth was obtained through Khams or the state's share of war booty and tribute from vanquished princes, and there was hardly any financial problem.