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Administration of Ranjit SinghJagirdari System Maharaja Ministers Daftars •Head of the state •He framed all internal and external policies •He did all civil and military appointments

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Page 1: Administration of Ranjit SinghJagirdari System Maharaja Ministers Daftars •Head of the state •He framed all internal and external policies •He did all civil and military appointments
Page 2: Administration of Ranjit SinghJagirdari System Maharaja Ministers Daftars •Head of the state •He framed all internal and external policies •He did all civil and military appointments
Page 3: Administration of Ranjit SinghJagirdari System Maharaja Ministers Daftars •Head of the state •He framed all internal and external policies •He did all civil and military appointments
Page 4: Administration of Ranjit SinghJagirdari System Maharaja Ministers Daftars •Head of the state •He framed all internal and external policies •He did all civil and military appointments

Central Administration

Provincial Administration

Local Administration

Financial Administration

Judicial Administration

Military Administration

Jagirdari System

Page 5: Administration of Ranjit SinghJagirdari System Maharaja Ministers Daftars •Head of the state •He framed all internal and external policies •He did all civil and military appointments
Page 6: Administration of Ranjit SinghJagirdari System Maharaja Ministers Daftars •Head of the state •He framed all internal and external policies •He did all civil and military appointments

Maharaja

Ministers

Daftars

Page 7: Administration of Ranjit SinghJagirdari System Maharaja Ministers Daftars •Head of the state •He framed all internal and external policies •He did all civil and military appointments

• Head of the state

• He framed all internal and external policies

• He did all civil and military appointments

• He was the chief justice of the State

• He was commander of the armed forces

• He even designated his government 'Sarkar-i-Khalsaji' and

struck coins in the name of Guru Nanak and Guru Govind

Singh

Page 8: Administration of Ranjit SinghJagirdari System Maharaja Ministers Daftars •Head of the state •He framed all internal and external policies •He did all civil and military appointments

Prime Minister He Advised Maharaja in all political affairs, looked after all departments except finance. He. He decided all cases also represented maharaja in his absence. He decided cases by holding court. Raja Dhian Singh held this office for a long time.

Foreign Minister The next important office was of Foreign Minister. It was held for a long time by Faqir Aziz-ud-Din.

Defence Minister The third office was of Defence Minister. This was held by Mohkam Chand. Misr Diwan Chand and Hari Singh Nalua successively.

Finance Minister The fourth office was of Finance Minister and was held by persons like Bhiwani Das and Dina Nath in turn.

Deorhiwala The fifth minister was Sardar-Deori (Lord Chamberlain). This office had been held for some time by Raja Dhian Singh and later on by Khushal Singh.

Page 9: Administration of Ranjit SinghJagirdari System Maharaja Ministers Daftars •Head of the state •He framed all internal and external policies •He did all civil and military appointments

(1) Daftar-i-Abwab-al-Mal

It kept account of the income of State from different sources(2) Daftar-i-Tauzihat

It kept account of expenditure.(3) Daftar-i-Mawajah

It kept account of salaries of army personnel and civil servants.(4) Daftar-i-Roznameba Kharach

It kept account of the daily expenses of the Maharaja

Page 10: Administration of Ranjit SinghJagirdari System Maharaja Ministers Daftars •Head of the state •He framed all internal and external policies •He did all civil and military appointments
Page 11: Administration of Ranjit SinghJagirdari System Maharaja Ministers Daftars •Head of the state •He framed all internal and external policies •He did all civil and military appointments
Page 12: Administration of Ranjit SinghJagirdari System Maharaja Ministers Daftars •Head of the state •He framed all internal and external policies •He did all civil and military appointments
Page 13: Administration of Ranjit SinghJagirdari System Maharaja Ministers Daftars •Head of the state •He framed all internal and external policies •He did all civil and military appointments
Page 14: Administration of Ranjit SinghJagirdari System Maharaja Ministers Daftars •Head of the state •He framed all internal and external policies •He did all civil and military appointments

The kingdom was divided into four provinces. These were Lahore, Multan, Kashmir, and Peshawar.

The head of the province was called Nazim and only trusted persons were appointed to this office. Normally princes or special favourites of Ranjit Singh were appointed to these places.

The Nazim maintained peace and order in the province and heard appeals in certain cases. The province was divided into Parganas or Districts.

The head of the District was known as Kardar. He was responsible for its administration and had wide powers. He administered civil and criminal justice, heard appeals, maintained peace and was in charge of revenue collection.

The district was further divided into talups, each of which had from 50 to 100 mauzas or villages. The smallest unit of administration was mauza or village. There was a panchayat in each village. Great importance was attached to these bodies. It decided cases by arbitration. Appeal could be taken to the court of Kardar. Every village was self-sufficient.

Page 15: Administration of Ranjit SinghJagirdari System Maharaja Ministers Daftars •Head of the state •He framed all internal and external policies •He did all civil and military appointments

Provinces Nazim

District Kardar

Taluq Taluqdar

Mauza (Village) Panchayat

Page 16: Administration of Ranjit SinghJagirdari System Maharaja Ministers Daftars •Head of the state •He framed all internal and external policies •He did all civil and military appointments

The financial structure was simple. The expenses were adjusted according to income. The total income of the State was about 3 crore rupees. The following were the most important sources of income :—(1) Land Revenue.—It was the principal source of income of the State. The annual land revenue collection was about two crores of rupees.

There was no uniform rate of land revenue for the whole kingdom. Different methods of assessment prevailed in each State.

At first batai system was introduced. According to it assessment was made after the harvest had been gathered. The State claimed its share in kind. The great defect of this system was that a large staff had to be employed so that the cultivator may not be able to remove a part of the crop before assessment. This system continued till 1823.

Kankut system was introduced in 1824. According to it, assessment was made on the standing crop. Its defect was that it was not possible to make a correct estimate of the yield beforehand. Hence after 1835 sometimes the land was farmed out for revenue collection to the highest bidder for a period ranging from three to six years.

The assessment was made either on per bigha or per plough or per well basis. These three different systems prevailed at different places. Kardar in the district was responsible for revenue collection. He collected it through Muqaddams or village headmen.

Page 17: Administration of Ranjit SinghJagirdari System Maharaja Ministers Daftars •Head of the state •He framed all internal and external policies •He did all civil and military appointments

(2) Customs and Excise.—Customs and excise were another important source of income. The annual revenue from this source was about Rs. 16 lakhs a year. The duties were levied on luxuries as well as necessities.

(3) Jagirs.—The jagirs were another source of income and yielded about 87 lakhs of rupees a year.

(4) Monopolies,—Monopolies were another source of in-come. The most important of these was salt monopoly.

(5) Mobrana.—It was income from judicial proceedings.

(6) Abwabs.—These were small cesses levied by the State and collected with land revenue.

(7) Taxes on certain Professions.—There were taxes on certain professions. All artisans like blacksmiths and weavers had to pay a profession tax of one rupee per house per year. The inferior workmen paid at the rate of eight annas per house per year.

(8) Lapsed Jagirs.—Lapsed jagirs were another source of income. The jagirs were granted on personal merit and services only for life-time, These lapsed to the State after the death of a jagirdar. Expenditure.—The main head of expenditure was army. According to Shahmat Ali, Rs. 1,27,482 a year was spent on the army. The rest of the income was spent on civil administration,

Page 18: Administration of Ranjit SinghJagirdari System Maharaja Ministers Daftars •Head of the state •He framed all internal and external policies •He did all civil and military appointments

Organisation of Courts.—The judicial system was simple.

The lowest court was the village Panchayat. It decided disputes of the people of the village by arbitration. It consisted of five persons who owned land and had some influence in the locality.

The next higher court was of Kardar at the district head-quarters. He heard appeals against the decisions of panchyats. He also tried cases of Taluos and the city in the first instance.

The next higher court was of Nazim at the provincial head-quarters. He heard appeals and tried cases in the first instance. If there was too much work, some important Kardarwas asked to decide cases on his behalf. Sometimes special judges called Adaltis were appointed. There were Adaltis at Amritsar and Peshawar.

The next higher court was Adalt-Ala at Lahore. It was the High Court and heard appeals.The highest court of appeal was the Maharaja himself. He was the fountain-head of all justice.

The Jagirdars themselves decided cases in their areas and the appeals were very-seldom taken against their decisions. Many defects were visible in the judicial system of Ranjit Singh and in the police system. However, it must be acknowledged that the robbing inclination of the Sikhs was kept under good control. If we believe Masson, Time was that a Sikh and a robber were synonymous terms, now few thefts are heard of and seldom or never those wholesale forays to which the chiefs were so much addicted.”

Page 19: Administration of Ranjit SinghJagirdari System Maharaja Ministers Daftars •Head of the state •He framed all internal and external policies •He did all civil and military appointments

Features of Judicial System(1) There were no written laws. The law was based on customs and usage of the people.(2) No distinction was made between civil and criminal cases.(3) The penal code was not very severe. Capital punishment was rare. Imprisonment was not common. Fines were imposed in most cases.(4) Justice was a source of income. The party which won the case paid the Nazrana while the party losing the case Jurmana. When stolen property was recovered, one-fourth had to be paid as Shukrana.

(F) SECULAR STATEThe state under Ranjit Singh was secular. The state did not interfere in religion. There was no discrimination in the matter of giving jobs. Most of the Ministers were non-Sikhs. His Foreign Minister, Faqir Aziz–ud-Din, was a Muslim. Even the head of the city police of Lahore was a Muslim. The Fort of Akalgarh was in the charge of a Muslim officer. Many Hindus like Mohkam Chand held important positions in the army.

Page 20: Administration of Ranjit SinghJagirdari System Maharaja Ministers Daftars •Head of the state •He framed all internal and external policies •He did all civil and military appointments

CREATION OF A REGULAR FORCEWriters, differ regarding, the year when Ranjit Singh decided to raise a regular force for the first time.

Some writers think that he realised its necessity in 1805. Holkar, after suffering defeat at the hands of the English fled to the Punjab and net Ranjit Singh at Amritsar in 1805. He urged upon the Maharaja the desirability of having a full treasury, building strong forts and disciplining the forces, if he was to save his kingdom from the English.

It was even said that Ranjit Singh visited General Lake’s camp in disguise and saw the drill of his forces. Other writers are of the opinion that in 1809 Sir Charles Metcalfe had gone to carry on negotiations with the Maharaja and Ran fit Singh was impressed by his disciplined bodyguard.

Moreover, Ranjit Singh realised that treaty of Amritsar was his defeat from the diplomatic and military points of view. A strong disciplined army was necessary to avoid such set-backs in future,

.

.

Page 21: Administration of Ranjit SinghJagirdari System Maharaja Ministers Daftars •Head of the state •He framed all internal and external policies •He did all civil and military appointments

B) ORGANISATION OF ARMYIt was in 1815 Napoleon met his Waterloo. The officers of the French army moved towards different directions in order to seek a fortune. Some of them like Ventura, Court and Allard came to the Panjab and joined the service of Ranjit Singh. They completely overhauled his army and taught it new techniques of warfare. The army of Ranjit Singh was divided into Fauj-i-Aam or regular army and Fauj-i-be-qawaid or irregular force.

Fauj-i-Aam or Regular Army.—It consisted of Infantry, Cavalry and Aritillery. Osborne says, “The Sikh army can be easily moved-30,000 Sikh troops would move more easily than 3 company regiments.” Cunningham says “he found the military army of his country a mass of horsemen, brave indeed, but ignorant of war as an art and he left it mastering 50,000 disciplined soldiers, 50,000 well armed youngmen and militia and more than 300 pieces of Cannon for the field.”

Infantry.—The infantry force was gradually created. The Sikhs did not consider it honourable to fight on foot. In the time of the Misls, the Sikhs used infantry only to garrison forts and protect women, property, etc. They fought on horseback.The Sikhs were not prepared to join infantry when the Maharaja decided to create a regular infantry force. Ranjit Singh persisted and overcame their traditional prejudices. After 1818 people began to join infantry. In 1822 General Ventura joined the Sikh army. He had served under Napoleon and he trained infantry force very efficiently. Some other Napoleonic officers also joined the army of Ranjit Singh.The lowest unit was the section consisting of about 25 soldiers. It was under a Havaldar who was assisted by a Naib. Four sections formed a company which consisted or about one hundred troops. Its officer was called Subedar. He was assisted by two Jamadars. Eight companies formed a battalion or Paltan. Its minimum strength was 800 soldiers. It was under a Commandant who was assisted by an Adjutant or a Major. A number of non-combatants like Munshi, Granthiswere attached to it. A large organisation called Brigade was created towards the end of reign. A brigade usually consisted of four battalions of infantry, of a few cavalry regiments and a battery of eight or ten guns. A company of Beldars was generally attached to it.

Page 22: Administration of Ranjit SinghJagirdari System Maharaja Ministers Daftars •Head of the state •He framed all internal and external policies •He did all civil and military appointments

(Cavalry.—Ranjit Singh wanted to train his cavalry force on Western lines. The Western tactics consisted in the quick manoeuvring of horses and troops. The proud Ghurcharasregarded these as the tricks of dancing girls and were not prepared to learn these new methods. Hence Ranjit Singh was forced to raise new cavalry recruits. General Allard arrived in 1822 and the development of the cavalry was more rapid after that. The strength of the trained cavalry had increased four times within a few years of his arrival. The strength of a cavalry regiment varied from one hundred to five hundred. Large regiments were divided into Risalas. The pay in cavalry was higher than infantry

Page 23: Administration of Ranjit SinghJagirdari System Maharaja Ministers Daftars •Head of the state •He framed all internal and external policies •He did all civil and military appointments

Artillery.—In the beginning there was no separate artillery. Two guns were usually attached to each infantry battalion. A separate artillery corps was raised in 1810 and it was called Topkhana-i-Khas. It was commanded by Mian Ghuas Khan. These guns were distributed among battalions in 1814 and a new artillery corps was raised. It was divided into four classes.(1) Top Khana Filli or elephant batteries.(2) Top Khana Shutri or Camel swivels. It was also called Zarnb urkhanas.(3) Top Khana Aspi or horse batteries.(4) Top Khana Gawai or Bullock batteries.The artillery was raised to a high pitch of efficiency by General Court and Col. Gardiner.

Page 24: Administration of Ranjit SinghJagirdari System Maharaja Ministers Daftars •Head of the state •He framed all internal and external policies •He did all civil and military appointments

Fauj-e-Khas or French Legion.—It was the model brigade of the Sikh army and was raised in 1822 by General Ventura and General Allard. It consisted of four infantry battalions, two cavalry regiments and 2$ guns. It was the best trained brigade of Ranjit Singh’s army. The infantry battalions were Khas battalion, Gurkha battalion, Deva Singh’s battalion and Sham Sota’s battalion. The two cavalry regiments were Khas regiment and Dragoon regiment. Its artillery was called Corps of General Ilahi Baksh.The flag of this special brigade was a tricolour one with an eagle and material Guru Gobind Singh embroidered on it. This model brigade was also called French Legion because it used French words of command.Cunnigham says, “They were fortunate in having an excellent material to work with and like skilful officers they made a good use of their means and opportunities. They gave a moderate degree of precision and completeness to a system already introduced.” In the same connection Malleson says ” the rank and file of Sikh army became, under the training of the skilled officers, one of the finest in the world. They wanted but officers to be invincible.”

Fauj-i-be-qawaid or the irregular Army.—It mostly consisted of horsemen. These were of two kinds—Ghurcharas and Misldars. Ghurcharas were a single organisation and were generally recruited from among the landed gentry. They provided their own equipment. The Misldars were all the petty chiefs who had lost their possessions to Ranjit Singh and had agreed to join him with their horsemen. They were considered inferior to Ghurcharas. Their number increased with the passing of time

Page 25: Administration of Ranjit SinghJagirdari System Maharaja Ministers Daftars •Head of the state •He framed all internal and external policies •He did all civil and military appointments

(C) RECRUITMENT AND PAYMENTThere was no dearth of recruits. This was due to the martial traditions of the people, social prestige of fighting profession and Ranjit Singh’s patronisation of military career.The troops in the days of Misls were paid out of plunder. Ranjit Singh felt that it was not a good system. He started giving them monthly salaries. The pay of the army was usually in arrears of three to four months. The idea was to check insubordination and desertions on the part of soldiers. The pay in the Cavalry was higher than in infantry, but the pay of infantry and artillery was practically the same. There was no system of pensions but sometimes jagirs were given. There was no provision for the widows and children of those who were killed on the battlefields.

Drill System.—Ranjit Singh also introduced drill system in his army. The Akalis objected to it and called it Raqas-e-Loulouan (Dance of the fools), but Ranjit Singh stuck to his guns and they had to do it.

Page 26: Administration of Ranjit SinghJagirdari System Maharaja Ministers Daftars •Head of the state •He framed all internal and external policies •He did all civil and military appointments
Page 27: Administration of Ranjit SinghJagirdari System Maharaja Ministers Daftars •Head of the state •He framed all internal and external policies •He did all civil and military appointments
Page 28: Administration of Ranjit SinghJagirdari System Maharaja Ministers Daftars •Head of the state •He framed all internal and external policies •He did all civil and military appointments
Page 29: Administration of Ranjit SinghJagirdari System Maharaja Ministers Daftars •Head of the state •He framed all internal and external policies •He did all civil and military appointments
Page 30: Administration of Ranjit SinghJagirdari System Maharaja Ministers Daftars •Head of the state •He framed all internal and external policies •He did all civil and military appointments
Page 31: Administration of Ranjit SinghJagirdari System Maharaja Ministers Daftars •Head of the state •He framed all internal and external policies •He did all civil and military appointments
Page 32: Administration of Ranjit SinghJagirdari System Maharaja Ministers Daftars •Head of the state •He framed all internal and external policies •He did all civil and military appointments

Englishmen and other European travellers often visited the Maharaja's court. The Maharaja used to show them the feats of his army. Some of the opinions expressed by them about the Khalsa army:

William Osborne writes on page 134 of his book :“On the morning of June 24, 1838, we went to see the parade

of Maharaja's artillery. We were greatly surprised to see their target practice. The Sikh gunners aimed at the target so well from two-hundred yards that their very first fire broke the target into pieces. Their firing from eight hundred yards to twelve hundred yards was similarly without error. Our wonder knew no bounds when we came to know that the guns and ammunition of that type had been introduced only a short while ago.”

Page 33: Administration of Ranjit SinghJagirdari System Maharaja Ministers Daftars •Head of the state •He framed all internal and external policies •He did all civil and military appointments

Baron Hugal, an Austrian traveller visited Lahore during 1835-36. He writes in his travelogue:

"Ranjit Singh several times gave me the honour of witnessing the martial skill of his armies. Every time I have been wonderstruck by their smartness, awe-inspiring visage and flawless firing. I can say with justification that this army is far better than any European army enlisted during the same period. On seeing their military competence, I can say with a firm belief that this army shall be victo­rious over any foreign army. Austrian armies are world-famous for their correct target firing, but the Khalsa army is ahead of them. All the bullets and shells which they fired hit the target. There was not a single miss."

Page 34: Administration of Ranjit SinghJagirdari System Maharaja Ministers Daftars •Head of the state •He framed all internal and external policies •He did all civil and military appointments

William Barr and William Osborne write that:

Khalsa army while marching lift their feet in the same sequence as do the British or any other European army, but in long marches the Khalsa army is ahead of our armies. They can easily march from one place to another. While marching they are not dependent for transportation of goods like our forces. Every regiment has with it a contractor who meets their requirements. The time and expenditure spent by a thirty thousand strong Sikh army to easily march for a certain distance shall remain the same with difficulty, in case of our three-thousand strong force.

Page 35: Administration of Ranjit SinghJagirdari System Maharaja Ministers Daftars •Head of the state •He framed all internal and external policies •He did all civil and military appointments

Maharaja's Military Strength

A cursory glance at the following table shall provide a complete estimate of Maharaja Ranjit Singh's military strength and expenditure:

Table showing strength and expenditure of the army of Maharaja Ranjit Singh 1838-39

Description

Annual Salary in rupees

I. Trained army

(a) Infantry

28,600

2,750,000

(b) Cavalry

4,600

1,230,000

(c) Artillery

4,800

400,000

II. Mounted troops (Choreharas)

(a) Deras (Camps) under the Chiefs

9,600

2,520,000

Page 36: Administration of Ranjit SinghJagirdari System Maharaja Ministers Daftars •Head of the state •He framed all internal and external policies •He did all civil and military appointments

(b) Reserve cavalry (Ghorchara Khas)

1,200

236,000

(c) Jagirdari Deras (Camps)

3,400

1,600,000

III. Fort garrisons

10,000

600,000

Total

72,200

9,736,000

IV. Pay of English and French Officers entered separately in the records estimated

200,000

9,936,000

[Note : Besides the above amounts, about eight hundred thousand rupees per year additional expenditure was incurred on the militarydepartment. This included expenses on army's uniforms, transportation of goods and magazine, etc. This means that total expenditure of the army organisation came approximately to ten million and seven hundred thirty six thousand rupees; which comes to about thirty-eight per cent of the Maharaja's total income.]

Page 37: Administration of Ranjit SinghJagirdari System Maharaja Ministers Daftars •Head of the state •He framed all internal and external policies •He did all civil and military appointments

Table Showing Rates of monthly pay of the Officers and other ranks of Ranjit Singh’s army

Rank Initial Pay (Rupees) Maximum Pay (Rupees) General 400 460 Colonel 300 350 Commandant 60 150 Adjutant 30 60 Major 21 25

Page 38: Administration of Ranjit SinghJagirdari System Maharaja Ministers Daftars •Head of the state •He framed all internal and external policies •He did all civil and military appointments

Subedar

20

30

Jemadar

15

22

Havildar

13

15

Naik

10

12

Sergeant

8

12

Farrier

8.5

10

Soir (Sepoy)

8

8.5

Page 39: Administration of Ranjit SinghJagirdari System Maharaja Ministers Daftars •Head of the state •He framed all internal and external policies •He did all civil and military appointments

Note : The following figures have been collected from papers of revenue office-year 1895 Bikrami (1838 A.D.). Income from Kashmir and Multan provinces was received in the form of contract. These figures have taken from the revenue papers for the year 1901-02 Bikrami (1844 A.D.), where the five-yearly account of these provinces has been entered at one place. The income from jagirs has not been entered at any one place. These have been taken from the entries available at different places which are approximately correct.

I. Land Revenues

(i)

Suba-i-Lahore

Rs.

11,494,221

(ii)

Suba-i-Multan

Rs.

2,726,300

(iii)

Suba-i-Kashmir

Rs.

2,115,590

(iv)

Suba-i-Peshawar

Rs.

1,221,630

Total

Rs.

17,557,741

Page 40: Administration of Ranjit SinghJagirdari System Maharaja Ministers Daftars •Head of the state •He framed all internal and external policies •He did all civil and military appointments

II. Tributes (i) Specified Rs. 281,557 (ii) Non-specified Rs. 322,100

Total Rs. 603,657

Page 41: Administration of Ranjit SinghJagirdari System Maharaja Ministers Daftars •Head of the state •He framed all internal and external policies •He did all civil and military appointments

II. Octroi, Customs, Etc.

(i)

Octroi & customs

Rs.

980,303

(ii)

Excise duty

Rs.

8,696

(iii)

Custom duty

Rs.

78,660

(iv)

Salt mines

Rs.

463,975

Total

Rs.

1,531,634

Page 42: Administration of Ranjit SinghJagirdari System Maharaja Ministers Daftars •Head of the state •He framed all internal and external policies •He did all civil and military appointments

IV. Demesne (Personal) estates of the Maharaja Rs. 8,800,000

Total Income(Annual estimated)

Rs. 28,493,032 [Note : During the time of Maharaja Ranjit Singh, standard

currency was struck under the name of Zarab (Nanak Shahimint, Amritsar). It contained eleven mashahs and two rattis of silver.

Page 43: Administration of Ranjit SinghJagirdari System Maharaja Ministers Daftars •Head of the state •He framed all internal and external policies •He did all civil and military appointments

Chart Showing Annual Expenditure of Sarkar-i-Khalsa

[Note : The under mentioned amounts have been collected from different papers and from different heads. All these amounts are approximately correct].

1.

King's privy purse

Rs.

400,000

2.

Special palace courts

Rs.

41,000

3.

Hospitality, etc.

Rs.

150,000

4.

Endowments

Rs.

120,000

5.

Daily pensioners - Rozina1

Rs.

760,000

Page 44: Administration of Ranjit SinghJagirdari System Maharaja Ministers Daftars •Head of the state •He framed all internal and external policies •He did all civil and military appointments

6. Professionals Rs. 251,300 7. Officer’s jagirs Rs. 396,000 8. Staff Rs. 125,000 9. Princes' Allowances

2

Rs. 155,000

Page 45: Administration of Ranjit SinghJagirdari System Maharaja Ministers Daftars •Head of the state •He framed all internal and external policies •He did all civil and military appointments

10.

Prizes and Robes of Honour

Rs.

320,000

11.

Gulabkhana3

Rs.

2,000

12.

Special Stable

Rs.

500,000

13.

Stores and Stocks

Rs.

150,000

Grand Total4

Rs.

3,370,300