During the Delhi Sultanate period, which one of the following taxes was levied on treasure looted in war?
Show answer & explanation
Correct answer: D
Explanation
The correct answer is Option 4: Khums.
Explanation:
During the Delhi Sultanate, *Khums* was the tax levied on goods looted (booty) during war. According to the Sharia (Islamic law), this looted booty was distributed in a specific ratio.
Distribution: Generally, 1/5th (20%) of the looted goods went to the Sultan or the state treasury, while the remaining 4/5ths (80%) was distributed among the soldiers who had participated in the war.
Exceptions: Sultans Alauddin Khilji and Muhammad bin Tughlaq altered this rule. They claimed 4/5ths of the share for the state and allotted only 1/5th to the soldiers. Later, Firoz Shah Tughlaq reverted to the original rule (1/5th for the state).
Other Major Taxes of the Sultanate Period:
Tax Name – Description
Kharaj – This was a land tax levied on non-Muslims. During the reign of Alauddin Khilji, it was collected at a rate of up to 50% of the produce.
Jizya – This was a religious/personal tax imposed on non-Muslims (specifically Hindus), which they were required to pay in exchange for protection.
Zakat – This was a religious tax levied exclusively on wealthy Muslims (at a rate of 2.5% of their assets), the proceeds of which were utilized for the welfare of the poor.
Important Facts for Upcoming Examinations:
Firoz Shah Tughlaq: He imposed only the four major taxes permitted by the Sharia (Kharaj, Khums, Jizya, and Zakat) and abolished 24 other burdensome taxes. Ushr: This was a land tax levied on Muslims (typically 10% or 5%).
Potential Questions:
Question: Who was the first Sultan to impose the 'Jizya' tax on Brahmins?
Answer: Firoz Shah Tughlaq.
Question: Which Sultan gave the soldiers the smallest share (1/5) of the Khums (spoils of war)?
Answer: Alauddin Khilji.
Question: Who established the 'Diwan-i-Mustakhraj' (Revenue Department)?
Answer: Alauddin Khilji.