Explanation:

The ‘Masahat system’ during the Delhi Sultanate rule was the procedure of measurement of land revenue. It was part of agrarian reforms introduced by Alauddin Khilji (r. 1296–1316). He introduced the system of land revenue based on the actual measurement of land. • The magnitude of the state demand was set at half the produce of the land. The land was to be measured (masahat), and the land revenue was fixed on the yield of each unit of the area. The term used was wafa-i biswa (wafa = yield; biswa = 1/20th of a bigha). it was levied separately on the holding of each individual cultivator. • The intermediaries and the peasants alike were to pay the same standard of the demand (50%) without any distinction, be they intermediaries or 'ordinary peasants' (balahar). Hence option (b) is the correct answer.