The Permanent Settlement of 1793 was a land revenue system introduced by Lord Cornwallis in Bengal. It created a class of landlords (zamindars) who were responsible for collecting and remitting fixed land revenue to the British government.
- (A) Sunset law was part of this system, enforcing the rule that if zamindars failed to pay taxes by sunset, their estates could be auctioned.
- (B) Burdwan’s Auction refers to an actual instance where a zamindar's property was auctioned due to non-payment under the Sunset Law.
- (C) The Fifth Report was a document submitted to the British Parliament highlighting the impact of land revenue policies like the Permanent Settlement.
- (D) The Deccan Riots Commission, however, was constituted in the 1870s to investigate peasant uprisings in the Deccan region due to exploitation by moneylenders and was unrelated to the Permanent Settlement.
Thus, Option (D) is the correct odd one out.