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The Permanent Settlement, established in 1793, fixed revenue payments for landowners in perpetuity, creating a class of landlords. In contrast, the Ryotwari system, implemented in the 19th century, directly assessed taxes on individual cultivators (ryots), making them responsible for revenue payments to the government. The Mahalwari system, also developed in the 19th century, involved collective revenue assessment for entire villages or "mahals," where responsibility was shared among the community. Thus, while the Permanent Settlement focused on landlords, the Ryotwari and Mahalwari systems centered on direct relationships with individual farmers or collective village groups.

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In the Mahalwari system, people from the company went from the village to village inspecting the land, measuring the fields and recording the rights and customs of the different groups there. The, the estimated revenue for each plot of land within the village was divided up to calculate how much each villager would pay. This payment was given to the headman of the village and then given as revenue to the company. This form of payment, however, was not fixed like that of Permanent Settlement, but it was revised periodically from year to year .. ..


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