According to Dr. Qureshi, the Muslim rulers did not charge any extra rate even for the water supplied through channels by the state. Firuz Shah Tughluq built canals with his private money and charged 10% from those who used the water for irrigation purposes. The money thus received was put into the Privy Purse and not into the state treasury. When the canals irrigated the waste land, Firuz Shah charged one-fifth of the produce.
The idea of digging canals and providing irrigation facilities to the peasants was the outcome of the desire of the Sultans to improve agriculture. -If more area was brought under cultivation and better crops were produced, there was a possibility of more revenue for the state. Muhammad Tughluq set up a separate ministry called Diwan-i-Amir-Kohi. Its function was to bring new areas under cultivation and to improve the existing crops.
The project was sound but it failed on account of inefficient and inexperienced officials. The ministry was continued in the time of Firuz Tughluq and he showed great interest in the improvement of agriculture. He encouraged people to bring new lands under cultivation. Nominal revenue was charged from such persons.
A few local imposts were levied on the people. The vendors of fish, flowers, rope, oil, parched gram and betel leaves were required to pay small cusses. Jazzari was levied on butchers at the rate of 12 Jitals per head on cows for slaughter.
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Presents
An important source of revenue consisted of the presents which were made by his subjects to the Sultan. The custom was that if a person wanted to see the Sultan, he had to give a present to him. Things like carpets, horses, camels, arms, vases of gold and silver with precious stones, etc., were given to the king as presents. Ibn Batuta tells us that the Prime Minister offered Muhammad Tughluq gold and silver together “with a porcelain vase filled with rubies, another with emeralds and a third full of magnificent pearls.” The system of present continued even, during the Mughal period.