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Question
Which Sultan of the Sultanate period introduced irrigation tax for the first time?
Options:
A .  Muhammad Tughlaq
B .  Firoz Tughlaq
C .  Ghiyasuddin Tughlaq
D .  Allauddin Khilji
Answer: Option B
Answer: (b)Firoz Tughlaq introduced irrigation tax for the first time. Firoz Shah Tughlaq wasthe cousin brother of Muhammad Bin Tughlaq, and became the ruler of Delhi on 23rd march 1351AD. He imposed only four taxes sanctioned by Islamic, viz., Kharaj (land tax), Khams(1/5 of the looted property during wars),Jizya (religious tax on the Hindus), and Zakat (2½per cent of the income of the Muslims which was spent for the welfare of Muslim subjects and their religion). He imposed irrigation tax after getting it sanctioned from the Ulema.

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