Administrative System of the Marathas c27.s5.1

c27.s5.1

Let us turn to the principles of assessment, and in this connection our attention is naturally attracted by the istawa system which prevailed under the early Hindu rulers. This system was not revived by the Marathas, as it was a living practice, a principle familiar both to the rulers and the ruled, when Shivaji founded an independent kingdom. We must therefore look to the Muhammadan historians, and not to the old Sanskrit works on law and polity, for the history of its transmission. It is not possible to supply every link and give a connected story, but it is certain that the principle was well known in Akbar's days and probably in the age of Sher Shah also, for Akbar was indebted for many of his revenue regulations to the great Pathan Emperor. The istawa principle was applied by Akbar in the assessment of *chachar* and *banjar* lands. Abul Fazl writes, with regard to the assessment of *chachar* land, "When either from excessive rain or through an inundation, the land falls out of cultivation the husbandmen are, at first, in considerable distress. In the first year, therefore, but two-fifths of the produce is taken; in the second three-fifths; in the third, four-fifths and in the fifth, the ordinary revenue."⁵ The same writer observes about *banjar* lands, "In *banjar* land for the first year, one or two *sers* are taken from each *bigha*; in the second year, five *sers*; in the third year, a sixth of the produce; in the fourth year, a fourth share together with one *dam*: in other years a third suffices. This varies somewhat during inundations. In all cases the husbandman may pay in money or kind as is most convenient."⁶ Here also the process of evolution is perceptible. While Akbar applied the istawa principle in the assessment of *chachar* (land that has lain fallow for three or four years) and banjar (land uncultivated for five years and more) lands alone, the Marathas applied this principle in the assessment of all classes of lands, good, bad or middling, whether under cultivation or fallow. It should also be noted that the husbandman, under the Peshwa's Government, did pay in money or kind whatever was convenient to him.