Answer: Option D
Elliot, in his book "The History of India as Told by Its Own Historians," describes Firoz Tughlaq as the Akbar of the Sultanate period. Firoz Tughlaq was the third ruler of the Tughlaq dynasty, which ruled from 1320 to 1413 AD.
Explanation:
To understand why Elliot compared Firoz Tughlaq with Akbar, we need to look at the reign of Firoz Tughlaq and his policies.

1. Administrative Reforms: Firoz Tughlaq introduced many administrative reforms that helped him maintain a strong central government. He appointed four ministers to look after the affairs of the state, and each minister was responsible for a specific department. He also established a postal system that connected different parts of his kingdom and made communication more accessible.
2. Military Reforms: Firoz Tughlaq also reorganized the military system. He divided the army into two parts: the cavalry and the infantry. The cavalry was made up of soldiers on horseback, and the infantry consisted of foot soldiers. He also introduced a new category of soldiers called "Paiks," who were recruited from the local population and were given land in return for their services.
3. Public Works: Firoz Tughlaq was also known for his public works. He built many public buildings, including mosques, schools, and hospitals. He also constructed canals to improve irrigation and built many gardens and parks.
4. Welfare Measures: Firoz Tughlaq was known for his welfare measures. He established many hospitals and dispensaries and provided free medical care to the poor. He also started a system of relief for the victims of natural disasters.

All these policies helped Firoz Tughlaq to establish a strong and stable government, which is why Elliot compared him with Akbar. Like Akbar, Firoz Tughlaq was a just and benevolent ruler who cared for his subjects' welfare.
Conclusion:
Elliot's comparison of Firoz Tughlaq with Akbar is based on Firoz Tughlaq's policies and his style of governance. Firoz Tughlaq was an able administrator who introduced many reforms that helped him establish a stable government. He was also a just and benevolent ruler who cared for his subjects' welfare.