Which Delhi Sultan levied the irrigation tax on the farmers for the first time ?

Which Delhi Sultan levied the irrigation tax on the farmers for the first time ? Correct Answer Sultan Firoz Tuglaq

Firoz Shah Tughlaq was the cousin brother of Muhammad Bin Tughlaq, and became the ruler of Delhi on 23rd march 1351 A.D. He imposed only four taxes sanctioned by Islamic viz., kharaj (land tax), khams (1/5 of the looted property during wars), Jizya (religious tax on the Hindus), and Zakat.
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