Evolution of the Iqta system under system the Sultanate:

(i) The institution of the Iqta had been in force in the early Islamic world as a form of reward for services to the state. In the Caliphate administration it was used to pay civil and military officers. After the establishment of the Sultanate, the Iqta system was introduced by the Sultans.

(ii) Initially the army commanders and nobles were given territories to administer and collect the revenue. The territories thus assigned were called Iqta and their holders as Iqtadar or Muqti.

(iii) From the 14th century onward walis or muqtis were commanders of military and administrative tracts called Iqta. In due course the muqti was given complete charge of the administration of the Iqta which included the task of maintaining an army. The muqti was to help the Sultan with his army in case of need.

(iv) From the time of Balban the muqti was expected to send the balance (fawaril) of the income to the centre after meeting his and the army's expenses. Thus, the central revenue department had made an assessment of the expected income of the Iqta, the cost of the maintenance of the army and the muqti's own expenses. This process became more strict during the time of Alauddin Khalji.

(v) As the central control grew the control over muqti's administration also increased. The khwaja was appointed to keep a record of the income of the Iqtas. On the basis of this record the Sultan used to make his revenue demands. 

(vi) A barid or intelligence officer was also appointed to keep the Sultan informed.

(vii) A number of governors were appointed on revenue sharing terms by Muhammed-bin- Tughlaq. These governors were to give a fixed sum to the state.

(viii) During Feroz Shah Tughlaq iqtas became hereditary and the control of state over iqtas was diluted.