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A number of changes were introduced by Ghiyasuddin Tughluq in Alauddin's agrarian measures. Which of the following in this context is NOT correct?

ATo lighten the burden of the peasants he substituted hukm-i-masahat (measurement) for hukm-i-hasil (crop sharing).
BGhiyasuddin did not believe in Alauddin's principle of levelling down the village heads to the rank of the ordinary peasant and restored their perquisites.
CHe exempted their cultivation and pasturage from assessment.
DHe also continued and encouraged the practice of farming of the land revenue.
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