Ans.
This system was introduced in the'U:P., Madhya Pradesh and later in sorne parts of Punjab. The'word MAHAL means village or estate. There was a practice of common ownership of the land in the villages. So the Government officials made settlement of land revenue with the head of the Mahal or the village. It was his duty to collect the revenue from the village and deposit with the Government. The land revenue was fixed at a moderate rate. The system proved to be more useful to the big landlords than to the peasants.
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