Correct Option: B

Tipu Sultan while managing his land revenue system introduced the system of collecting the rent in cash. Farming out the land was abolished and the state undertook the task of collecting the tax directly from the peasants. State officers were strictly instructed not to harass the ryots (peasants or cultivators of the soil). They were not to interfere in their daily affairs except at the time of collecting taxes when they should adopt peaceful methods of collection.