j 
4 
F 
, 
Vol. iN ii 6.] The Revenue Regulations of Auwrangzib. 231 
S. 
the revenue between the two. But if the land is [at the time of 
sale] under a ripe crop, take the revenue from the seller. 
ommentary, 122, a:—If a man wishes to sell his land, «.c., 
full knowledge, he must have taken the price of the ripe grain, 
Therefore the seller should pay the revenue. 
Fourteenth.—Concerning lands wnder fiwed revenue: If a man 
builds a house on his land, he should pay the rent as fixed before ; 
and the same thing if he plants on the land trees without fruits. 
he turns an arable land, on which revenue was assessed for cul- 
tivation [123, a] into a garden, and plants fruit-trees on the whole 
t i open spaces [fit for cultivation], take 
Rs. 2 upwards (? bala), which is the highest revenue for gardens, 
although the trees are not yet bearing fruit. But in the case of 
and the Government share of the crop amounts to one 
seer only (?)!—you should not take less than this [quarter-rupee]. 
Tf a man sells his land to a Mahammadan, demand the revenue 
ve not begun to bear fruit, and afterwards the due 
(hasil) of gardens. But if this due of gardens, which is fixed at 
Rs, 2-12—on the ground that the total yield (? rab‘a) of a legal 
bigha including the owner’s share, may reach to Ks. 5-8—does not 
reach that amount, then take half the actual produce as revenue.’ 
Se oleh seams 
L Ig not this a very round-about way of saying that when the revenue in 
kind is worth only } of a rupee, a quarter-rupee shonld be regarded as the 
minimum assessmen 
2 In revenue by division of erops, the State took only } of the gross pro- 
duce in the case of grain; but 4 to 4 in the case of opium, sugar-cane, vine 
plantain, and cotton. (Brit. Ind, p. 179 ) 
