Correct Option: A

Kabuliyat and Patta was introduced by Sher Shah. Pathan Sultan Sher Shah Suri (1540 -1545) measured and classified the land in terms of the produce and introduced Kabuliyat and Patta as instruments of settlement. During Akbar's time, Todar Mal made some reforms to that system and the whole empire was divided into Suba, Sarkar, Pargana and Mahal.