During the Mughal era, the village Panchayat served as an important local institution responsible for administering justice, managing community affairs, and representing the concerns of the rural population.
The Panchayat was typically composed of respected elders from the village community, including the muqaddam (village headman) and the patwari (village record keeper). It settled disputes related to land, caste issues, thefts, and domestic conflicts.
The Panchayat acted as a collective voice for the villagers, especially in dealings with local officials such as revenue collectors (zamindars) or Mughal amils. It often resisted unjust taxes or exploitation.
Panchayats upheld village customs, regulated water usage, land sharing, and forest access. This role ensured that the customary rights of peasants were protected against encroachment.
During famines, invasions, or revenue failure, Panchayats negotiated relief, organized community resources, and appealed to authorities for help. They acted as mediators between the state and rural society.
Thus, Panchayats during the Mughal era were more than just judicial bodies—they were vital grassroots institutions that advocated for and protected the rights and interests of common people in rural India.
Simar, Tanvi, and Umara were partners in a firm sharing profits and losses in the ratio of 5 : 6 : 9. On 31st March, 2024, their Balance Sheet was as follows:
| Liabilities | Amount (₹) | Assets | Amount (₹) |
| Capitals: | Fixed Assets | 25,00,000 | |
| Simar | 13,00,000 | Stock | 10,00,000 |
| Tanvi | 12,00,000 | Debtors | 8,00,000 |
| Umara | 14,00,000 | Cash | 7,00,000 |
| General Reserve | 7,00,000 | Profit and Loss A/c | 2,00,000 |
| Trade Payables | 6,00,000 | ||
| Total | 52,00,000 | Total | 52,00,000 |
Umara died on 30th June, 2024. The partnership deed provided for the following on the death of a partner:
Simar, Tanvi and Umara were partners in a firm sharing profits and losses in the ratio of 5:6:9. On 31st March, 2024 their Balance Sheet was as follows:

Umara died on 30th June, 2024. The partnership deed provided for the following on the death of a partner:
| S. No. | Particulars | Amount (in ₹ crore) |
|---|---|---|
| (i) | Operating Surplus | 3,740 |
| (ii) | Increase in unsold stock | 600 |
| (iii) | Sales | 10,625 |
| (iv) | Purchase of raw materials | 2,625 |
| (v) | Consumption of fixed capital | 500 |
| (vi) | Subsidies | 400 |
| (vii) | Indirect taxes | 1,200 |