Charateristics of the Kharaj Tax
Submitted By skhema
a)Abu Yusuf Abu Yusuf, Abu Ubayd and Al-Mawardi all discussed in detail the kharaj. Briefly define the characteristics of the kharaj tax. Kharaj means revenue, tax, rent, rate, lease, produce, income, wages, etc. received from land which the Muslim jurists call Kharaj land. The characteristic of kharaj is:
1.Kharaj has been historically charged on either of the two basis i.e. on fixed rate or on proportional basis[ M.A. Mannan. (1986). Islamic Economics: Theory and Practice. Hodder and Stoughton. Page 248-249.]. Hence the jurists have classified Kharaj into two types; fixed Kharaj levied at a fixed amount per unit of area; proportional Kharaj which is charged in the form of a definite portion of the produce, for example, one-half or one-third etc. During the times of Hadrat Umar fixed Kharaj was charged while in the Abbaside period proportional Kharaj was levied.
2.Kharaj is charged on the Kharaj land. Whether the owner is minor or adult, free or slave, Muslim or Zimmi, does not make any difference.
3.The land once declared as Kharaj land continues to remain as such even if the owner becomes Muslim or he sells the land to a Muslim.
4.In case of destruction of the entire crop by some natural calamity, no Kharaj is charged if the land is being subjected to proportional Kharaj.
5.No Ushr can be levied on land which is Kharaj land.
6.No Kharaj is payable on the habitations or houses of the land-owners.
7.In case of payment of Kharaj every facility is given to the tax-payer and very lenient treatment is accorded. Hadrat Ali issued special instructions to the Kharaj collectors not to attach household effects, clothes, cattle and implements of the farmer in the recovery of...