There is no record of the system of revenue administration before Noakhali came under Muhammadan influence, and not much information is to be had before the middle of the eighteenth century.
Though Bhulua was included in the revenue assessment of Akbar's minister, Todar Mal, in the year 1582, it is obvious from what has been said already that the Mughal governors were not then in a position to collect revenue from it.
During the next 150 years Bhulua, originally an undivided Hindu rclj, became completely Muhammadanised and was split up into a number of 'parganas' or fiscal divisions.
The origin of some of these parganas is obscure, but in a few cases it is possible to trace their history.
Jagdia, Dandra, and Allahabad, were all at one time part of Bhulua, but after the defeat of the Arakanese in the year 1610 two generals, one Hindu and one Muhammadan, were appointed to guard the frontiers against invasion, and received grants of land, that given to the Hindu became in course of time pargana Jagdia, and the other being again divided formed the two pargana of Dandra and Allahabad, which were treated as one estate.
Kanchanpur is said to have been carved out of Bhulua and Singhergan by the Emperor Feroz Shah and given to the Muhammadan Pir Khandkar Mir Ahmad; while Ambarabad, then covered with jungle, was granted by Muhammad Shah to Amanulla and Sanaulla Khan of Delhi at the instance of Pir Ambar Shah.
In the revised revenue roll of Bengal for the year 1728 we find Bhulua divided into eleven parganas or estates, which with the islands of Sandwip and its appurtenances formed part of Chakla Jahangirnagar in the province of Dacca.
Each of these pargana was assigned to one or more persons, who under the designation of zaimindar, chaudhri, or diwan, was responsible for the collection of the revenue and the payment of the assigned quota into the Nawab's Treasury, and also for the maintenance of law and order, while his accounts were kept by the kanungo of the pargana and a staff of village accountants {patwaris).
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