The correct answer is 1 only. Key Points Zabt System The Zabt System or Dahsala System was introduced by Raja Todarmal. He was Akbar's competent finance minister. Under the reign of Akbar, he performed his duty in Agra and later served as the governor of Gujarat. This system introduces in the year 1580-82 to put a check on the problems that were arising due to fixing prices each year and revenue settlement of the last year. Under the Dahsala or Zabti System, there were no ten years of settlement on the crops. It was based on the average prices and produces during the last ten years. This system was basically in practice during Shershah Suri but was honed perfectly during Akbar’s reign. The system of Zabt did not apply to the provinces of Gujarat and West Bengal because in those areas the rulers of the Mughal empire were not able to keep the data and track the records of the revenue system. This system was applied in northern India and in Malwa and parts of Gujarat. The main provinces covered under the Zabt system were Delhi, Allahabad, Awadh, Agra, Lahore and Multan. Hence statement 1 is correct. In Malikzada's Nigamama-i Munshi (late 17th century) crop sharing has been mentioned as the best method of revenue assessment and collection. Hence statement 2 is incorrect. Under thismethod, the peasants and the state shared the risks of the seasons equally. Additional Information Kankut system In Kankut or appraisement, the whole land was measured, either by using the jarib or pacing it, and the standing crops estimated by inspection. It was also known as Danabandi. It was also an old prevalent method in which, instead of actually dividing the grain (kan), an estimate (kut) was made on the basis of an actual inspection on the spot and one-third of the estimated produce was fixed as the state demand. So, it was a rough estimate of produce on the basis of actual inspection and past experience.​