Which of the following statements is/are not correct?

1. With the aim of reforming the land revenue administration of his empire, Akbar introduced the 'dahsala' system.
2. Under the new system, revenue was calculated as one-fifth of the average produce of the previous ten years, to be paid to the state in cash.

Akbar set about reforming the administration of his empire's land revenue by adopting a system that had been used by Sher Shah Suri. A cultivated area was measured and taxed through fixed rates based on the area's crop and productivity. However, this placed hardship on the peasantry because tax rates were fixed on the basis of prices prevailing in the imperial court, which were often higher than those in the countryside. Akbar changed to a decentralised system of annual assessment, but this resulted in corruption among local officials and was abandoned in 1580, to be replaced by a system called the dahsala. Under the new system, revenue was calculated as one-third of the average produce of the previous ten years, to be paid to the state in cash. Akbar's dahsala system is credited to Raja Todar Mal, who also served as a revenue officer under Sher Shah Suri.