Q. Under Alauddin Khalji the state brought the assessment and collection of land revenue under its own control. Consider the following statements:

1. The rights of the local chieftains to levy taxes were cancelled and they were also forced to pay taxes.
2. Kharaj was the house tax collected during Sultanate period.

Which of the above is / are correct?
Answer: Only 1
Notes: As the Delhi Sultans brought the hinterland of the cities under their control, they forced the landed chieftains - the samanta aristocrats - and rich landlords to accept their authority. Under Alauddin Khalji the state brought the assessment and collection of land revenue under its own control. The rights of the local chieftains to levy taxes were cancelled and they were also forced to pay taxes. The Sultan's administrators measured the land and kept careful accounts. Some of the old chieftains and landlords served the Sultanate as revenue collectors and assessors. There were three types of taxes: (1) on cultivation called kharaj and amounting to about 50 per cent of the peasant's produce, (2) on cattle and (3) on houses.