Theory and Practice of Muslim State in India c8.s8.8

c8.s8.8

Jadunath Sarkar makes the following statement on the subject: "Excluding Afghanistan, Mughal empire had a revenue of Rupees 13 *krores* and 21 *lakhs* under Akbar and 33 *krores* and 25 *lakhs* under Aurangzeb. The figure stood for land revenue alone but the amount was never fully realised. It did not include proceeds of taxes like *Zakat* and *Jiziyah*. A rough idea of the state-income can be formed from the figures of Gujarat in Aurangzeb's reign: land revenue Rupees 113 *lakhs*, *Jiziyah* 5 *lakhs*, customs duties of Surat port 12 *lakhs* per annum (the other ports did negligible trade). The amounts of land held as military Jagir and Crown lands (*khalsa*) can be judged from the following figures (circa 1690): land revenue assessed on jagirs 27.64 *krores* and on *khalsa* 5.81 *krores* of Rupees (for the whole empire)."214 Stanley Lanepoole, an expert on numismatics and fiscal subjects, also says that the figures of income of the state "represents only the land revenue, including, however, the tribute which took the place of the land-tax in half-subdued States…"²¹⁵ the house of a Musalman was permitted to be retained by him. Eg. Rizqullah, *Waqiat-i-Mushtaqi*, fol. 21a; Ahmad Yadgar, *Tarikh-i-Salatin-i-Afghana*, p. 36.