Iqta was an assignment of revenues of a defined area of land in return of services rendered. The system of assessment in iqta as it prevailed in the provinces might be called a mixture of farming and several other system compounding system. Because in this system the chaudhuris and muqaddams used to contact a sum with the muqti (governor) and then realised more from the peasants, and the peasants agreed to pay a certain amount of the revenues. In the early phase of Turkish rule in Bengal, iqtas were granted to the individual. Sultan Ghiyasuddin Tughlaq continued the system and he granted iqtas.

Iqta was synonymous with jagir or tuyul in the Mughal period. Probably the system of assignment in return of service was also known in Bengal before the coming of the Muslims. When the sultanate was established in Delhi and in Bengal, the easy way of bringing new dominions under proper control was to carve them out into iqtas. Iqta was frequently used in the histories of Delhi and Bengal during the early sultanate period.

Iqtadar (or Aqtadar) was the holder of the assignment. He performed the duties of controlling the areas, establishing peace, collecting revenues etc. [Nasrin Akhter]