Correct option is C
The most appropriate answer is A and C only.
The statements that are true regarding Akbar's Dahsala system and related reforms are:
A. The dahsala system introduced by Akbar in 1579 was based on measurement.
The Dahsala system, also known as the Zabti or Bandobast system, was a land revenue system that required the accurate measurement of land (Zabti means 'measurement'). It was an evolution of the measurement system initiated by Sher Shah Suri.
C. The old yard gaz-i-sikandari was replaced by a new yard, gaz-i-ilahi
Akbar introduced the Gaz-i-Ilahi (Ilahi Yard) to replace the older Gaz-i-Sikandari (Sikandari Yard), which was used for standardizing the measurement of land for revenue assessment. The Gaz-i-Ilahi was about 41 digits (anguls) long, replacing the 32-digit Gaz-i-Sikandari.
Additional Knowledge
B. The system of crop-sharing (batai) was withdrawn after the implementation of dahsala system.
While Dahsala (Zabti) was the main system in the central provinces, the system of crop-sharing (Batai/Ghalla Bakhshi) was not entirely withdrawn and continued to exist in various forms in other provinces like Kashmir, Thatta, and parts of Multan.
D. In the central provinces, cultivators were given the option to pay land revenue either in cash or kind
Under the Dahsala/Zabti system in the central provinces, the revenue was generally fixed in cash based on the average of ten years' prices and produce. The state generally preferred and collected revenue in cash. However, evidence suggests that while the revenue was fixed in cash, a concession was often given to the peasants to pay in kind in certain circumstances, or the cash rate was derived from a kind-based assessment, but the rule was cash payment. The option to pay in kind was more explicitly available under systems like Ghalla Bakhshi, which continued alongside Dahsala.
E. There was a periodical revision of the dahsala rates.
The term 'Dahsala' itself means 'ten-year', as the revenue rates (Dastur-i-amal) were calculated based on the average produce and prices of the preceding ten years and were then fixed for the next ten years. The system aimed to avoid annual assessment, thus, the rates were not subject to periodical revision within that ten-year period except for a review at the end of the ten years for setting the next decade's rate.