‘Masalik-i-Absar1 was written by Al-Umari who was a scholar writer and whose works on the administration of the Mamluk dominions of Egypt and Syria became standard sources for Mamluk history. Iqta system that developed under Muhammad-bin-Tughlaq does not find its mention in Masalik-i-Absar. It was the practice of Tax farming that was introduced by lltutmish in Delhi sultanate. Allauddin Khilji abolished the Iqta and he became the first Sultan to set-up a permanent standing army of the sultanate.