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The revenue system of Akbar was different from Sher Shah because-
(a)The taxes were realised in cash.
(b)The taxes were realised harshly.
(c)The taxes were released on the average of ten years' production.
(d)The taxes were minimum.

Answer
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Hint: The third Mughal emperor, who reigned from 1556 to 1605, was Akbar, Under a regent, Bairam Khan, Akbar succeeded his father, Humayun, who helped the young emperor extend and consolidate Mughal territories in India.

Complete answer: Sher Shah Suri, who intervened between Humayun and Akbar, was the one who provided an excellent system of land revenue. He attempted to implement this method on a wide scale when he became the emperor of India. First of all, he ordered a uniform standard to measure the land. The Sultan kept an eye on their actions in order not to abuse the peasants or tyrannise them. Sher Shah gave the soldiers serious punishment if they damaged the crops. Thus the tax structure set up by Sher Shah was efficient and elastic.

At the time of his accession, Akbar, who succeeded Humayun, was only a child. He first paid attention to the empire's defence and consolidation. After he had entrenched himself on the throne he paid attention to the revenue administration and made efforts to build on the revenue structure set up by Sher Shah. He received the support of experts such as Muzaffar Khan, Itimad Khan, and Raja Todar Mal.

Based on the fertility of the soil and the development of the last ten years, there were different categories of property. Concerning Polaj and Pinauti, the state share was set at one-third of the average output of the three classes. While the state share was fixed in kind, according to the current rates, it was switched into cash. This method was not right and caused the cultivators a great deal of inconvenience. Therefore, Todar Mal later set the cash ratio based on the average of the last 10 years.
The land revenue scheme of Akbar was based on what was introduced during his short term by Shershah Suri. Thus, neither innovation nor an invention was the land revenue scheme of Akbar. His indebtedness to the previous rulers is enormous, but as far as the land revenue system is concerned, this has not diminished his fame. In the land revenue system, the corrections made by Akbar can mainly be split into three heads:
1. Standardisation of land measurements.
2. Assessing the performance per Bigha of land
3. Fixation of state's share in that produce.

(a)The taxes were realised in cash by both Sher Shah and Akbar, hence this option is incorrect.
(b)The taxes were realised harshly by Sher Shah and Akbar both, hence this option is incorrect.
(c)The taxes were realised on the average of ten years production by Akbar, this was different from Sher Shah's revenue system, hence this option is correct.
(d)The taxes were almost similar (⅓ of the production) at the time of Sher Shah and Akbar, hence this option is incorrect.
Therefore, option C is correct.

Note: With greater precision and correctness, Akbar adopted the strategy of Shershah and then applied it to various subahs or provinces of his empire. This correction or consistency, however, did not come overnight. It was torturous enough at first to convert peasants into beggars and force them to sell their wives and their children. But it was revised several times.