International Journal of History

The Delhi Sultanate (1206-1526 CE) marked a crucial chapter in the history of the Indian subcontinent, characterized by the establishment of a powerful, centralized Islamic monarchy that spanned northern and parts of peninsular India. With the rise of successive dynasties-the Mamluks, Khaljis, Tughlaqs, Sayyids, and Lodis the Sultanate laid down the foundation for new administrative and fiscal institutions that would shape the course of medieval Indian society [1]. One of the most defining aspects of this transformation was the creation of a systematic revenue administration, which enabled the rulers to exert direct control over the countryside and ensure a continuous flow of wealth into the imperial treasury. At the heart of this system was the agrarian economy, upon which the Sultanate state heavily depended. Unlike previous decentralized feudal models, the Delhi Sultanate attempted to centralize land revenue extraction through a well-structured hierarchy of officers and intermediaries, particularly through the implementation of the Iqta system. Under this system, military officers and nobles were granted rights to collect revenue from designated landholdings in exchange for their service to the Sultan. While initially developed as a mechanism for efficient governance and military funding, the Iqta system gradually evolved into a complex socio-economic institution that reshaped the dynamics of land control, taxation, and rural administration [2]. The reigns of Alauddin Khalji and Muhammad bin Tughlaq) stand out in particular for their aggressive fiscal experiments and reforms. Alauddin implemented a series of price control measures, market regulations, and direct assessments, while Muhammad bin Tughlaq is remembered for his ambitious but often impractical schemes of revenue enhancement and administrative expansion. Both rulers aimed to increase state income and control over resources, but their policies had contradictory effects on the rural populace leading to agricultural expansion in some areas and peasant distress and desertion in others [3].

The burden of taxation was not uniformly distributed. Peasants (raiyats), who formed the base of agrarian society, were subjected to stringent demands, often without consideration for climatic failures or socio-economic conditions. At the same time, landholders, village elites (muqaddams), and intermediaries found their roles redefined, either co-opted into the bureaucratic apparatus or undermined in their traditional authority [4]. The village, which once functioned as a semi-autonomous unit, came increasingly under state surveillance and fiscal intervention, marking a shift in the structure of rural autonomy and local governance. This article investigates how the fiscal policies and taxation strategies of the Delhi Sultanate influenced the rural social order, altered agrarian production patterns, and contributed to the evolution of class relations in the countryside [5]. By examining both the policy framework and the lived experiences of those at the receiving end of taxation, this study contributes to a deeper understanding of medieval Indian fiscal history and the socio-economic transformations of the time. In doing so, it also highlights the continuing relevance of historical revenue systems in shaping agrarian relations and rural inequality, themes that remain significant even in contemporary discourse.