Option b is the correct answer. The correct answer is A-2, B -3, C- 4, D-1. Iltutmish started the Iqta system in Delhi Sultanate, which was a system related to the tax system of the land. Under the iqta system, an officer was given land tax in the area provided to him instead of his salary. Under the Jagirdar system Jagirdars were provided by not giving cash salaries to the Sardars. They were given the right to manage these jagirs and recover goods. It was a feudal system of governance which was prevalent in Mughal administration. The top-grade officers of the army in the Vijayanagar empire were known as Nayaks or Poligars. They were granted land in lieu of their services which were called amaram. Under Mokasa system, jagirs were given to officer in the administration of Shivaji Maharaj of the Maratha Empire. Shivaji Maharaj organised a disciplined and efficient army.