Que. Critically evaluate the theory and practice of land revenue system in ancient India.

प्रश्न: प्राचीन भारत में भू-राजस्व प्रणाली के सिद्धान्त और व्यवहार का समालोचनात्मक मूल्यांकन कीजिए।

Introduction

The land revenue system in ancient India was a cornerstone of its economic and administrative framework. It was intricately linked to the agrarian economy and the state’s fiscal policies. The theoretical foundations of this system were laid down in ancient texts like the Arthashastra and Manusmriti, while its practical implementation varied across different regions and periods.

Theoretical Aspects of the Land Revenue System

(i) Arthashastra: Kautilya’s Arthashastra provides a comprehensive guideline for the administration of land revenue. It emphasizes the importance of land measurement, classification, and the assessment of taxes based on productivity.

(ii) Manusmriti: Manusmriti outlines the principles of taxation, suggesting that the king should levy taxes in a fair and just manner, ensuring the welfare of the subjects while maintaining the state’s revenue.

(iii) Mahabharata: The Mahabharata also discusses the concept of land revenue, highlighting the king’s duty to collect taxes for the maintenance of law and order and the welfare of the people.

(iv) Shukranitisar: This text provides detailed instructions on revenue collection, emphasizing the need for a systematic approach to land assessment and tax collection.

(v) Dharmashastras: Various Dharmashastras discuss the ethical and moral aspects of taxation, advocating for a balanced approach that does not overburden the subjects.

(vi) Puranas: The Puranas, particularly the Vishnu Purana, mention land grants and the administrative practices related to land revenue, reflecting the theoretical underpinnings of the system.

Practical Implementation of the Land Revenue System

(i) Land Measurement and Classification: The practical implementation involved detailed land surveys and classification based on soil fertility and productivity. This was crucial for accurate tax assessment.

(ii) Tax Rates: The tax rates varied depending on the quality of the soil and the type of crops grown. For instance, Manu fixed the tax rate between 1/6, 1/8, or 1/12 of the produce, while Gautama suggested a lower limit of 1/101.

(iii) Revenue Collection: The collection of land revenue was a well-organized process involving local officials and village assemblies. The Mauryan administration, as described by Megasthenes, had a systematic approach to revenue collection1.

(iv) Land Grants: Land grants to Brahmins, temples, and other beneficiaries were a common practice. These grants were often revenue-free and played a significant role in the socio-economic structure.

(v) Challenges and Corruption: Despite the theoretical guidelines, the practical implementation faced challenges such as corruption, exploitation by local officials, and inconsistencies in tax collection.

(vi) Regional Variations: The land revenue system varied across different regions and dynasties. For example, the Chola and Gupta administrations had their own unique approaches to land revenue, reflecting regional adaptations of the theoretical principles.

Conclusion

The theory and practice of the land revenue system in ancient India were deeply intertwined with its socio-economic and administrative framework. While the theoretical foundations provided a robust guideline for fair and systematic revenue collection, the practical implementation often faced challenges and regional variations. A critical evaluation reveals that despite these challenges, the land revenue system played a crucial role in sustaining the agrarian economy and the state’s fiscal health. By balancing theoretical principles with practical adaptations, ancient Indian rulers managed to create a dynamic and resilient land revenue system that evolved over time.