I. During the mediaeval period different methods of revenue assessment and collection were used. These methods were as follows:
1. Crop sharing or Batai: (i) This was the most simple and basic method. The state fixed a certain ratio of produce as the state's share.
(ii) In this method, out of the total produce the state share was collected by designated officials. Here the measurement of land had no." bearing on revenue collection. The actual produce was the main focus of attention.
2. Kankut: (i) In this method, the measurement was important. In this method, this was first measured. After measurement the land was estimated to fix the revenue demand per unit of measured area.
(ii) Sher Shah improved the method of assessment. For estimating the productivity sample cutting from three types of land i.e., good, middling and bad lands was taken and an average yield was obtained. The state demand was fixed at 1/3rd of the average yield.
(iii) Revenue demand per bigha for every crop was declared and was known as rai of Sher Shah.
(iv) During the initial years of Akbar these rates were adopted for the whole empire. Here the state demand was expressed in kind but could be collected or paid in cash after applying prevalent prices on them.
3. Zabt: (i) This was the third method. Based on yields the share of the state was decided. Under Akbar the method was further refined.
(ii) All the territories were divided into the revenue circles or dasturs. For each Destur circle per bigha revenue rates for different crops in cash based on productivity and prices was worked out.
II. The problem of compiling fresh rates every year for different localities was overcome through adoption of Ain-i-Dahsala or ten year revenue rates. According to this the average of the rates of the last ten years was taken as cash revenue rate for a particular crop. However, these were changed at irregular intervals and not updated every year. In the beginning it was implemented in the provinces of Agra, Allahabad, Awadh, Delhi, Lahore and Malwa. Later it was extended to some other regions.
