Parganas, '
ilaqa, and ''ta'alluqa'' administrative divisions of Sikh polities tended to much smaller scale in-size compared to the Mughal administrative system and more numerous. An example of this is the Gujranwala district, which consisted of twenty-six ta'alluqas during Sikh-rule but three or four parganas during Mughal-rule. An explanation of this is when Sikhs occupied formerly Mughal-controlled territory, they divvied up the Mughal parganas amongst the Sikh
sardars. A subdivision of a
pargana or ''ta'alluqa
was a tappa
or topes''. Sikh-rule over Kashmir led to the establishment of four new Kashmiri parganas. The Mughal pargana was comparable in-nature to the Sikh ta'alluqa. At the ta'alluqa-level, the Mughal office of the '
amil was comparable to the Sikh office of the
kardar. The basis of revenue administration came from the positions of the
muqaddam,
chaudhari, and the
qanungo. The Sikh polities did not made radical changes to the pre-existing system but rather made slight changes, which do make them discernible from their predecessors. Whilst in main areas during the Mughal-period the
zabt method was predominant, during Sikh-rule it was the
ghallabakhshi and
kankut that were dominant. However, the most dominant systems of assessment and collection during Sikh-rule were the
batai and
kankut, however the
zabt method was employed in some areas. Outside of main areas, older methods continued unabated for the most part. The
ijara practice became popularized during Sikh-rule but this method led to lower shares of produce being received by the state due to lower rates of assessment. The
jagirs bestowed by Sikh states were similar to the
mansabdari jagirs that were granted by the Mughals. The
dharmarth grants issued by Sikh states were similar to the ''madad-i-ma'ash
grants of the Mughals. A key difference however was the proportion of revenue alienated by the way of jagir was much smaller during Sikh-rule in-comparison to Mughal-rule. However, the proportion of revenue alienated by the way of dharmarth'' was much larger during Sikh-rule compared to the predecessor Mughals. Another difference was that the proportion of hereditary jagirs was larger during Sikh-rule. The three classes in-relation to land tenures was the same between Mughal and Sikh-rule: • Peasant proprietor – the most important position • Superior owner (
zamindar or ''
ta'alluqdar'') • Tenant During Sikh-rule, the position of the peasant proprietor improved in-relation to the ta'alluqdar whilst the position of the tenant improved in-relation to the other two classes above it. Sikh ruling classes received a relatively smaller share of surplus land revenue in-comparison to their Mughal counterparts, with the revenue during Sikh-rule being distributed to many sardars and rajas (with both being relatively equal in importance). Thus, the peasant proprietor and tenant classes were able to enjoy much of the produce they produced. During the reign of Ranjit Singh of Lahore State, there were no instances of agricultural crises. == List of historical Sikh states and dynasties ==