The correct option is B In 1833
Mahalwari system was introduced in 1833 by William Bentinck. Under the system, the land was divided into Mahals. Each Mahal comprised one or more villages which was collectively responsible for the payment of revenues. 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.