Answer the following questions by selecting the correct/most appropriate options.

Read the assertion (A) and reason (R) carefully :
Assertion (A) : The Mahalwari settlement for revenue collection was introduced by Holt Mackenzie.
Reason (R) : The charge of collecting the revenue and paying it to the company was given to the village headman, rather than the Zamindar.
Choose the correct option of the following :

Correct option is A

Both A and R are true but R does not explain A
The Mahalwari system, established by Holt Mackenzie in 1822 and later revised during Lord William Bentinck's tenure in 1833, was implemented across various regions including the North-West Frontier, Agra, Central Provinces, the Gangetic Valley, and Punjab. This revenue collection strategy incorporated features from both the Zamindari and Ryotwari systems.
According to the Mahalwari system, the charge of collecting the revenue and paying it to the company was given to the village headman, rather than the zamindar. This system was devised by Holt Mackenzie and came into effect in 1822.