The correct option is A Sarkars
The empire of Sher Shah was divided into Sarkars. The first five year of Sher Shah's administration were used in setting up a new template for civil administration in India. He divided the entire kingdom in 47 divisions and called them " Sarkars". These Sarkars were divided into Parganas. Every Pargana was under a Shikqdar , who looked into the law and order of his Pargana.