Q. The irrigation tax was charged on the farmers for the first time by which among the following Sultans?
Answer: Firoz Tughlaq
Notes: Firoz Shah Tughlaq, who ascended Delhi's throne on March 23, 1351, introduced four taxes based on Islamic law: kharaj (land tax), khams (one-fifth of spoils of war), jizya (tax on non-Muslims), and zakat (2% on property). The kharaj, or land tax, was the precursor to the first irrigation tax, equalling one tenth of the land produce. This first irrigation tax marked a significant shift in the economic policy of the Sultanate and had a lasting impact on Indian agriculture.