Why was converting forests into farms attractive for the colonial revenue system?

Correct answer: Because regular tax collection was possible from cultivated land

The colonial government viewed forests mainly through the idea of revenue and commercial use. If forest land was cleared, measured, and brought under cultivation, it could produce crops and become taxable land. Regular assessment and collection of land revenue were easier when fields were recorded and controlled through the revenue system. This made converting forests into farms attractive to the colonial administration. Therefore, option A is correct.

The other choices contradict the purpose of colonial revenue policy. Cultivation was expected to generate income, not no income. Turning forests into farms did not stop railways, and colonial officials generally believed expansion of agriculture strengthened their control and earnings. The key chain is: clearing forest, creating cultivated plots, measuring them, and collecting regular tax. That is why option A best explains the policy.