Correct Answer: Thomas Munro

Solution : The correct answer is Thomas Munro.

Thomas Munro, the Governor of Madras appointed in May 1820, is known as the creator of the Ryotwari system. Direct taxation of the peasants was practised by the British government during this time. The British government gathered taxes from the peasants directly under this system. Assam and Coorg provinces, as well as the Madras and Bombay regions, all practised this. In this system, the land was considered to belong to the peasants or cultivators.