The correct option is D Mohammad Gori's in 1206 AD introduced the system but Illtutmish gave it an institutional form.
The vast empire of the Delhi Sultanate was evenly divided into several small and large provinces. They were called Iqtas. The officers responsible for these provinces were called Iqtadars, Muqtis, or Walis. The number of Iqtas was not fixed, and there was no uniformity in their administration. The Iqtadars sent the yearly report of their income and expenditure to the Centre and deposited the balance in the central treasury. The Walis or the Muqtis enjoyed the same powers with their Iqtas as the Sultan enjoyed in the empire.