The correct option is C Mahalwari
Under the Mahalwari system, the land was divided into Mahals. Each Mahal comprised one or more villages which was collectively responsible for the payment of revenues. It was introduced in 1833 by William Bentinck. The villages committee was held responsible for collection of the taxes. It was introduced in Central Province, North-West Frontier, Agra, Punjab, Gangetic Valley, etc of British India.