The correct answer is (c) Firoz Shah Tughlaq.
Firoz Shah Tughlaq was the third Sultan of the Tughlaq dynasty of the Delhi Sultanate. He was known for his administrative reforms and for his construction of public works, including canals, dams, and bridges. He also levied a number of taxes, including an irrigation tax.
The irrigation tax was a tax that was levied on farmers who used irrigation canals to water their crops. The tax was used to fund the maintenance of the canals and to provide water to farmers who could not afford to pay for it themselves.
The irrigation tax was a controversial tax, and it was often opposed by farmers. However, Firoz Shah Tughlaq believed that the tax was necessary to ensure that farmers had access to water and to maintain the canals.
The irrigation tax was one of a number of taxes that Firoz Shah Tughlaq levied. Other taxes included a land tax, a poll tax, and a trade tax. These taxes were used to fund the Sultanate’s military and to provide services to the people of the Sultanate.
Firoz Shah Tughlaq was a controversial figure, but he was also a successful ruler. He was able to expand the Sultanate’s territory and to improve the lives of the people of the Sultanate.