Given below are two statements : one is labelled as Assertion (A) and the other is labelled as Reason (R).
Assertion (A) : Zabt entailed the classification of land on the basis of continuity of cultivation.
I Polaj - land cultivated every year
II Parauti - land left fallow for some time
III Chachar - land that remained fallow for three or four years
IV Banjar or land that remained uncultivated for two years
Reason (R): To expand and improve cultivation, Akbar levied/ordered less rates of revenue for II, III and IV categories of land and charged the full sanctioned rate only when they reached the category I.
In the light of the above statements, choose the most appropriate answer from the options given below:

Correct option is D

The correct answer is (d). Assertion (A) is technically incorrect in its labeling of Banjar; Banjar was land left uncultivated for five years or more, not two. Reason (R) correctly describes the progressive taxation system used to bring land under cultivation.
Information Booster

• Polaj: Ideal land, cultivated annually for every crop and never left fallow.
• Parauti: Land left out of cultivation for a year or two to recover strength.
• Chachar: Land that had lain fallow for three or four years.
• Banjar: Low-quality land that remained uncultivated for five years or more.
• The Dahsala system (1580) was the culmination of these revenue reforms under Raja Todar Mal.

• Todar Mal: The finance minister who perfected the land revenue system known as Zabti-i-Dahsala.
• Measurement: Use of the 'Gaz-i-Ilahi' and the 'Tanab' (bamboo sticks joined by iron rings) for accurate surveying.
• Classification was based on both the continuity of cultivation and the fertility of the soil.