The correct option is A Akbar
Under this new system, revenue was calculated as one-third of the average produce of the previous ten years, to be paid to the state in cash. This system was later refined, taking into account local prices, and grouping areas with similar productivity into assessment circles. Remission was given to peasants when the harvest failed during times of flood or drought. Akbar's dahsala system (also known as zabti) is credited to Raja Todar Mal, who also served as a revenue officer under Sher Shah Suri,and the structure of the revenue administration was set out by the latter in a detailed memorandum submitted to the emperor in 1582–83. Hence, Option A is correct.