Dahasala System

The Dahasala System was an important land revenue system introduced by Raja Todar Mal, the finance minister of Emperor Akbar, during the Mughal period. Implemented in 1580 CE, it became one of the most scientific and standardised revenue assessment systems in medieval India. The term Dahasala literally means “of ten years,” referring to the system’s basis on a ten-year average yield of crops and prices.
This reform was part of Akbar’s broader administrative framework, known as the Ain-i-Dahsala, and was codified in the Ain-i-Akbari compiled by Abu’l Fazl, Akbar’s court historian.

Background

Before the introduction of the Dahasala system, Mughal revenue collection was inconsistent and arbitrary. It varied widely by region and was prone to corruption, excessive taxation, and exploitation of peasants.
The earlier revenue systems, such as Batai (sharing of produce) and Kankut (estimate based on measurement and visual assessment), lacked uniformity and scientific assessment.
To establish a rational, stable, and fair system, Akbar ordered his finance minister, Raja Todar Mal, to reform the entire revenue structure of the empire.

Meaning of “Dahasala”

• The term “Dahasala” is derived from Persian:
  • Dah = Ten
  • Sal = Year
• The system was based on average crop production and prices over the past ten years, which were used to determine the standard land revenue rate.

Key Features of the Dahasala System

1. Ten-Year Average Assessment:
   • The average yield and market prices of crops were calculated for ten years (1560–1570 CE).
   • This average formed the basis for fixing the state’s share of the produce.
2. Standardisation of Revenue Rate:
   • The state’s share was fixed at one-third of the average produce value.
   • The amount was converted into cash (in rupees) based on the average prices of crops.
3. Measurement of Land (Zabt System):
   • All cultivated land was measured systematically using a standard measurement unit called Ilahi Gaz (Akbar’s yard).
   • Land was classified according to fertility, crop type, and productivity.
4. Classification of Land:
   • Land was divided into four categories:
     1. Polaj: Cultivated annually and never left fallow.
     2. Parauti: Left fallow for one or two years to regain fertility.
     3. Chachar: Left fallow for three to four years.
     4. Banjar: Uncultivated or wasteland for more than four years.
   • Revenue demand was highest for Polaj and lowest for Banjar.
5. Uniform Revenue Collection:
   • The system ensured uniformity of taxation across the empire by fixing rates for different crops and regions.
   • Peasants could pay revenue in cash or kind, though cash payments became more common over time.
6. Officials Involved:
   • Amil: Revenue collector or officer responsible for assessment.
   • Qanungo: Record keeper who maintained revenue data.
   • Patwari: Village-level accountant who maintained records of cultivation and crop yield.
7. Transparency and Record Keeping:
   • Detailed registers were maintained at both provincial and imperial levels, ensuring accountability.
   • Records included land size, fertility, crop type, and tax collected.

Implementation and Coverage

• The Dahasala System was first implemented in the Suba of Allahabad and later extended to major provinces such as Delhi, Agra, Lahore, and Malwa.
• It became the foundation of the Zabt system, which covered most of northern India, except the Deccan and Bengal (where local conditions required different systems).

Advantages of the Dahasala System

1. Fairness and Stability:
   • Eliminated arbitrary taxation and reduced exploitation of peasants.
   • Provided predictability in revenue collection for both the state and cultivators.
2. Scientific and Rational Basis:
   • Relied on accurate measurement, historical data, and standardised rates.
3. Encouraged Agriculture:
   • Stable revenue demand encouraged peasants to cultivate more land.
4. Enhanced State Revenue:
   • Systematic assessment increased the efficiency and reliability of revenue collection.
5. Administrative Efficiency:
   • Uniform standards simplified administration and reduced corruption among local officials.

Limitations of the Dahasala System

1. Complexity:
   • Required accurate measurement and record keeping, which was difficult in remote areas.
2. Regional Inequality:
   • Not suitable for regions with variable rainfall or non-uniform agricultural patterns (e.g., Bengal, Deccan).
3. Peasant Burden:
   • Though fairer than earlier systems, the one-third share could still be heavy in years of poor harvest.
4. Dependence on Officials:
   • Success relied on the honesty and efficiency of revenue officers.
5. Cash Payment Pressure:
   • The shift to cash payments sometimes forced peasants to borrow from moneylenders.

Comparison with Other Revenue Systems

Significance of the Dahasala System

1. Administrative Innovation:
   • Marked the beginning of modern fiscal administration in India.
2. Economic Stability:
   • Stabilised state finances and agricultural economy.
3. Model for Later Systems:
   • Served as the foundation for later revenue systems, including:
     • Sher Shah Suri’s Ryotwari model refinement.
     • British land revenue systems (Permanent Settlement, Ryotwari, Mahalwari).
4. Integration of Economy:
   • Promoted monetisation of the economy by encouraging cash transactions.