The correct answer is (a) Timari.
Timari was a land tax system introduced by the Gorkha rulers in the 18th century. It was a form of revenue collection in which the cultivator was required to pay a fixed share of the produce to the state. The rate of tax varied depending on the quality of the land and the type of crop grown.
Salami was a tax paid by the landlords to the state. It was a fixed amount that was payable annually. Sonya Phagun was a tax paid by the merchants and traders to the state. It was a percentage of the value of the goods that they traded. Pungadi was a tax paid by the artisans to the state. It was a percentage of the value of the goods that they produced.
Timari was the most important land tax system in Nepal during the Gorkha rule. It was a major source of revenue for the state and it played a significant role in the development of the country’s economy.