Land relations were established and consolidated by the British revenue on tenancy policies. The East India Company's conquest of various territories in India typically brought one issue to the forefront right away: How would land taxes, the principal source of governmental revenue, be collected? But taxation was not a thing onto itself, it was inextricably linked with "Ownership" and indeed with the entire structure of land rights. For this region, among others, the company also adopted legal systems that would adjudicate the disputes that inevitably, followed in the wake of its land-rights intervention. The legal and land tenure arrangement chosen also affected credit market to great extent.
After the advent of British rule, the principle of a contract assessment in cash was maintained. The revenue was assessed in this form either on the individual fields, as in south, or on the large estate or villages, as in Northern India. At the same time the old system was revived by which the contract was fixed for a series of year instead of by being liable to capricious alteration.
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