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the State, on account of the uncertainty of the government, the frequent changes of the dynasties, the unstable nature of the central authority, which were all the more aggravated by internecine warfare and wars of succession. Such a state of things goes to explain the constant struggle between the 'ryot' and the 'sarkar' between the 'never-to-be-extinguished arrears' which the revenue officers were wont to show against the peasant, and the utter disappearance of a Tabula Rasa or a clean slate which is to be shown by the peasant.
The prevalence of Abwabs, perquisites and presents is another striking note about the Mughal land revenue system. Now, Abwabs are illegal cesses current throughout the empire, which will be fully explained elsewhere. The Ain mentions that Akbar abolished twenty-nine illegal cesses and vexatious taxes.[1] At the death of Shah Jahan there were fifty Abwabs flourishing. And it is said that Aurangzib abolished about sixty-eight taxes which were against the principles of the Quran. Perquisites etymologically mean allowances granted more than the settled wages. But here they are the exactions demanded by the local authorities for their own benefit, and their prevalence indicates the slackening of imperial control over the subordinate provincial authorities. Presents are warranted by long-standing custom and prevalent notions of etiquette. Besides they are a means of getting any favours which people require for their benefit. And this is but a little episode in the drama of social customs inaugurated by the land revenue system of the Mughal emperors.
- ↑ Ain-i-Akbari, pp. 248-249.