Chauth (from Sanskrit meaning one-fourth) was a tax or tribute imposed, from early 18th century, by the Maratha Empire in India. It was nominally levied at 25% on revenue or produce, hence the name.
The right to assess and collect this tax was asserted first by Shivaji in the later 17th century, on spurious grounds that his family were hereditary tax collectors in Maharashtra. The sardeshmukhi was an additional 10% levy on top of the chauth.[1]