Consider the following statements:

1. Jizyah became a separate tax for the first time under Allauddin Khalji.

2. During Firuz Shah’s reign, Iqta became hereditary.

Which of the statements given above is/are correct?

• Firuz Shah decreed that whenever a noble died, his son should be allowed to succeed to his position, including his Iqta, and if he had no son, his son-in-law and, in his absence, his slave.

• Firuz abolished the practice of torturing nobles and their officials if any balance was found against them at the time of auditing the accounts of their Iqta. These steps pleased the nobles and was a major factor for the absence of rebellions by the nobles, with the minor exception of one in Gujarat and in Thatta.

• However, in the long run, the policy of making offices and Iqta hereditary was bound to be harmful. It reduced the chance of competent men being recruited into the service outside a small circle and made the Sultan dependent on a narrow oligarchy.

• It was during the time of Firuz that Jizyah became a separate tax. Earlier, it was a part of land revenue. Firuz refused to exempt the Brahmans from the payment of Jizyah since this was not provided for in the Sharia. Only women, children, the disabled and the indigent, who had no means of livelihood, were exempted from it.