On some points connected with the Land Revenue Administration in Bengal during the 5th–7th centuries A.C.
By U. N. Ghoshal
Summary
The land revenue administration in Bengal during the 5th–7th centuries CE is analyzed through seven key copper-plate inscriptions from the Gupta period (432–534 CE) and additional grants from the 6th–7th centuries. These records detail land classifications, tenure conditions, and administrative practices. The inscriptions describe three land types: *samudayabihya* (revenue-free), *aprahaia* (untilled), and *khila kgetra* (fallow land), with consistent sale rates across grants in the Kotivarsa district, suggesting standardized land categories. Similar grants in Faridpur, dated to the late 6th–early 7th centuries, use comparable terminology, though some show variations in land measures and revenue rates. Tenure conditions emphasized perpetuity and non-transferability, with lands held under the "custom of non-destruction," implying state control over alienation. Land measurements used units like *kulyavapa* (an oblong of 8x9 reeds) and *mividiarmaksayena*, linked to earlier systems like the *Arthasastra*. The state reserved unappropriated waste lands, requiring precise measurement before disposal. Administrative authorities included village officers, heads of families, and record-keepers (*pustapalas*), who verified transactions and ensured adherence to revenue norms. The study highlights a structured revenue system assessing cultivable areas and taxing fallow lands progressively. The authenticity of some grants was debated but later validated by discoveries like the Damodarpur plates. The analysis underscores the Guptas' sophisticated land management, balancing state control with localized governance.
Conclusion
This study of Bengal's land revenue administration during the 5th–7th centuries reveals a sophisticated system of land classification, taxation, and tenure. The analysis of copper-plate inscriptions demonstrates the categorization of lands—revenue-free, untilled, and fallow—with standardized measurements and sale rates, indicating a structured approach to revenue collection and land management. The grants suggest a progressive taxation model for previously unappropriated waste lands, implying systematic village surveys and assessment practices. Tenure conditions, tied to local customs, highlight the interplay between administrative rigor and socio-economic norms. These findings underscore the Gupta-era administration's efficiency in balancing fiscal objectives with community practices, offering valuable insights into early medieval governance and agrarian systems in Bengal. The documented evidence provides a foundational framework for understanding regional land revenue evolution in subsequent historical contexts.