Explanation: The Tughlaq Dynasty was a significant ruling dynasty in medieval India, spanning the 14th century. It was founded by Ghiasuddin Tughlaq, who ruled from 1320 to 1325. The dynasty is known for its efforts to consolidate and expand the Delhi Sultanate, as well as for its various administrative and economic policies.
One of the key policies of the Tughlaq Dynasty was the reduction of land taxes. This was a strategic move aimed at improving the economic conditions of the peasantry and encouraging agricultural productivity. The reduction of land taxes was particularly notable under two rulers: Ghiasuddin Tughlaq and Firoz Shah Tughlaq.
Ghiasuddin Tughlaq, the founder of the dynasty, implemented a policy of reducing land taxes to stabilize the economy and ensure the prosperity of the peasantry. This was crucial for the dynasty's stability, as a content and productive peasantry could support the state's revenue and military needs.
Firoz Shah Tughlaq, who ruled from 1351 to 1388, continued this policy. He is known for his efforts to improve the economic conditions of the peasantry and to encourage agricultural development. His reduction of land taxes was part of a broader set of policies aimed at fostering economic growth and social stability.
It is important to note that Alauddin Khalji, mentioned in option C, was not a ruler of the Tughlaq Dynasty. He was a ruler of the Khalji Dynasty, which preceded the Tughlaq Dynasty. Alauddin Khalji is known for his strict tax policies and military campaigns, not for reducing land taxes.
In conclusion, the correct answer is (D) Only (A) & (B), as Firoz Shah Tughlaq and Ghiasuddin Tughlaq of the Tughlaq Dynasty are known for reducing land taxes, while Alauddin Khalji, a ruler of the Khalji Dynasty, is not associated with this policy.