In the administrative hierarchy of the Mughal Empire, what was the specific fiscal function performed by the 'Diwan' at the provincial level?

💡 Solution & Explanation

The provincial Diwan was the chief financial officer appointed directly by the imperial center to manage land revenue collection, audit provincial expenditures, and maintain fiscal records independently of the provincial governor, known as the Nazim or Subahdar. While the Subahdar handled military defense and policing, the Diwan ensured that imperial revenues were properly channeled to the royal treasury, maintaining a system of bureaucratic checks and balances.