Correct option is B
The correct answer is (B) Mahalwari system.
Explanation:
Holt Mackenzie introduced the Mahalwari system in 1822 in the North-Western Provinces (now Uttar Pradesh and Punjab). Under this system, land revenue was assessed for entire villages (Mahals) rather than individual farmers. The responsibility for collecting revenue was given to village headmen or landlords.
Information Booster:
- Mahalwari System: Introduced in 1822 by Holt Mackenzie.
- Revenue Collection: The revenue was collected jointly from the entire village (Mahal), with headmen or landlords responsible.
- Regions Implemented: North-Western Provinces, Punjab, parts of Central India.
- Current Ministry: Ministry of Finance (2025).
Additional Information:
- Ryotwari System – Introduced by Thomas Munro in South India, focusing on direct tax collection from individual farmers.
- Zamindari System – Introduced under Lord Cornwallis in Bengal, making landlords responsible for revenue collection.
- Permanent Settlement System – Also introduced by Lord Cornwallis, fixing land revenue permanently in Bengal.