Consider the following statements about the Dahsala system:

1. It was a system of annual assessment.

2. It was extended to all parts of the Mughal administration by Akbar.

Which of the statements given above is/are correct?

• The problem of compiling fresh rates every year for different localities was overcome through adoption of Ain-i-Dahsala or ten years revenue rates According to this, the average of the rates of last ten years was taken as cash revenue rate for a particular crop. However, these were changed at irregular intervals and not updated every year. In the beginning, it was implemented in the provinces of Agra, AIlahabad, Awadh, Delhi, Lahore and Malwa.

• Later, it was extended to some other regions. However, at no point of time, all the land in a particular region was measured. That would suggest that even in measured territories some territories remained unmeasured. In such a situation even in the Zabti regions, other methods of assessment and collection were followed in almost all parts of the country.