Option b is the correct answer. Shivaji collected two taxes, Chauth and Sardeshmukhi, from the adjoining territories of his empire, the Mughal provinces and the territories of the Sultan of Bijapur. Chauth means basically 1/4th i.e 25 % 25% of gross revenue or produce to be paid to jagirdars of Maratha empire from hostile or alien state. The Maratha claim Chauth revenue for protection of these areas. Important Tips Sardeshmukhi means claim to 1 / 10 1/10 th of standard land revenue imposed on the entire population of the villages or towns. Chhatrapati Shivaji's claim of sardeshmukhi was linked to his claim as the ruler possessing superior rights over all the Deshmukhs of the area. Solution (b) Exp) Option b is the correct answer. During Akbar's reign, the prevailing basis of land revenue collection in the Deccan was the Number of Plows. This system was a part of Akbar's broader land revenue reforms, which standardized land measurement, ascertained produce per Bigha of land, and fixed the state's share in that produce. The Akbar's system, based on Shershah Suri's model, aimed to ensure fairness and reduce corruption in revenue collection. It categorized land types like Polaj, Parati, Chachar, and Banjar, determining state shares accordingly. The system, known as the Dahsala or Zabti System, became a standard revenue assessment method in the Mughal Empire, including the Deccan. Important Tips Akbar's efforts to ascertain the produce per Bigha involved categorizing land into four types: Polaj: This was the most fertile and productive land, consistently under cultivation and never left fallow. Parati or Parauti: Land in this category was temporarily taken out of cultivation to restore its fertility. Chachar: This type of land was allowed to lie fallow for a period of three to four years before being cultivated again. Banjar: The least productive category, Banjar land remained uncultivated for five years or more. These categorizations helped Akbar determine the appropriate state share of the produce, promoting effective revenue collection and land management.