Given below are two statements one labelled as Assertion (A) and the other labelled as Reason (R).
Assertion (A): Ghiyasuddin Tughlaq granted exemptions to Khots and Muqaddams in the land revenue.
Reason (R): Ghiyasuddin Tughlaq wanted an active support of the Hindu aristocrats to curb the power of the old Muslim elite.
In the context of the above statements which of the following is correct?

Correct option is C

Ghiyasuddin Tughlaq did not grant exemptions; rather, he restored the perquisites (haqq-i-khoti or haqq-i-muqaddami) of the Khots (village headmen) and Muqaddams (chief headmen) that had been abolished by Alauddin Khilji. However, he ensured they were still taxed on their cultivated land like ordinary peasants and were not allowed to collect exorbitant taxes from others. Therefore, Assertion (A) is not completely correct in stating "exemptions." The Reason (R) is factually incorrect as Ghiyasuddin Tughlaq aimed to moderate the land revenue system and protect the peasants, and his administration was characterized by restoring order, not specifically seeking Hindu aristocratic support against the "old Muslim elite."

Information Booster 

(A) is incorrect because Ghiyasuddin Tughlaq's policy was to restore the traditional privileges and status (haqq) of the Khots and Muqaddams, which had been taken away by Alauddin Khilji, but he did not grant them total exemptions from land revenue. They had to pay revenue on their lands, albeit their haqq was restored. (R) is incorrect as his policy was generally aimed at easing the burden on the peasantry and restoring fiscal balance, not to leverage Hindu aristocrats against Muslim elites.