Note.—I cannot understand nor explain the notation in Muzaffaris and am not sure if I have interpreted it correctly.

The term Dastur u'l Amal hss been translated by me, at p. 89, et seq, “revenue code” according to the definition in Wilson's Glossary, but dastúr alone, without the sequent words in construction, he defines to be a subdivision of a sarkár or aggregate of several adjacent parganahs, a sense in which it is now obsolete. I have since noticed in Sir H. Elliot's Glossary that he considers dastúr as “perhaps” an abbreviation of Dastúr u'l Amal (the code of instructions for Revenue Officers) and under ‘Sirkár,’ he explains it as a “district” into which parganahs are aggregated, and his maps of the N. W. P. attempt to restore the sarkárs and dastúrs established in Akbar's time. This meaning seems here the most appropriate and must supersede the definition I had given before the opportunity of consulting his valuable work was afforded me. The fiscal areas are thus designated. Each súbah is divided into a certain number of sarkárs, and each sarkár into parganahs or mahals (used as equivalent expressions). The term parganah is employed in the Imperial Gazeteer as a fiscal division and the territo­rial unit and centre of local history, coinciding generally with the dominions of a native Rája under the Moghal dynasty whose revenue divisions preserved the limits of their petty States. The words used before Akbar's time to denote tracts of country larger than the parganah were <Arabic> Shakk, <Arabic> Khittah, <Arabic> Arsah, <Arabic> Diyár, <Arabic> Viláyet, and <Arabic> Iḳṭaạ. Thus, says Elliot, in the early historical writers before the close of the 14th century, we find Shakk i Sámánah, Khittah i Awadh, Arsah i Gorakpur, Diyar i Lakhnauti, Viláyat i Mián Doab, and Iktá i Karra.