The correct answer is C. Sultan Firoz Tuglaq.
Sultan Firoz Tuglaq was the third ruler of the Tughluq dynasty of the Delhi Sultanate. He was known for his administrative reforms and for his construction of many public works, including canals, dams, and bridges. He also levied a number of taxes, including an irrigation tax on farmers.
Abu Bakr Shah was the second ruler of the Tughluq dynasty. He was a weak ruler and was overthrown by his son, Muhammad Shah III.
Muhammad Shah III was the third ruler of the Tughluq dynasty. He was a capable ruler, but he was unable to control the growing power of the nobles.
Nusrat Shah was the fourth ruler of the Tughluq dynasty. He was a weak ruler and was overthrown by his son, Firoz Tuglaq.
The irrigation tax was a tax that was levied on farmers to pay for the construction and maintenance of irrigation canals. The tax was unpopular with farmers, but it was necessary to ensure that there was enough water for irrigation.
Sultan Firoz Tuglaq was a controversial figure. He was a capable ruler who made many important reforms, but he was also a ruthless tyrant who was responsible for the deaths of many people.