The Permanent Settlement, established in 1793, fixed revenue payments for landowners in perpetuity, creating a class of landlords. In contrast, the Ryotwari system, implemented in the 19th century, directly assessed taxes on individual cultivators (ryots), making them responsible for revenue payments to the government. The Mahalwari system, also developed in the 19th century, involved collective revenue assessment for entire villages or "mahals," where responsibility was shared among the community. Thus, while the Permanent Settlement focused on landlords, the Ryotwari and Mahalwari systems centered on direct relationships with individual farmers or collective village groups.
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