Explanation:

d) 1, 2 and 3. The Mughal assessed revenue through estimation and measurement. In the estimation process, the State sent officials who in collaboration with village officials and leaders assessed the cultivator’s liability before the product was ripe. The cultivator was to pay this liability in cash after harvest and sale. The measurement procedure applied a schedule of rates prepared on the basis of average yeield per unit for each type of crop following a calculation of land size. The average value for different crops was determined on the prevalent price in the area. One third of the calculated price was fixed as revenue for the State. The Mughal, afterwards assessed the land revenue according to the variability of soil fertility, types of crops grown and average prices, prevalent in any locality over a number of years and took measures to collect these data on its own initiative. In modern eyes the Mughal’s revenue system appears to be remarkable degree of flexibility towards thespecificity of the locale. This practice, however, complicated their revenue collection and burdened their bureaucracy.