Concept:
Under Emperor Akbar, the Mughal state restructured agricultural taxation via the Zabt system, formulated largely by fince minister Raja Todar Mal. To ensure fair and optimized taxation, land was systematically classified into four distinct groups based on its state of continuity in cultivation.
Step 1: Breaking down the Mughal land classification categories.
The four main types of land documented in administrative texts like the Ain-i-Akbari are:
• Polaj: Land that is continuously cultivated every year for each crop in succession and is never allowed to lie fallow.
• Parauti: Land left uncultivated for a brief period (one or two years) so that it can recuperate its tural fertility.
• Chachar: Land that has lain fallow for three or four years consecutively.
• Banjar: Land that has been left completely uncultivated or abandoned for five years or longer.
Step 2: Matching the specific condition in the question.
The question explicitly asks for land left uncultivated for more than five years. Based on the classification above, this corresponds precisely to Banjar land, which was taxed at the lowest rates when brought back under the plow. Thus, Option (D) is correct.