Which one of the following statements is NOT correct ?

Statement 4 is incorrect because Marco Polo, the Venetian traveler who visited South India in the late 13th century, specifically mentions the pearl fishery of the Gulf of Mannar and the Tuticorin region. He describes the dangerous work of the pearl divers and the immense wealth generated for the local kings. Regarding the other options: Sharaf Qai was indeed a prominent revenue minister under Alauddin Khalji, responsible for auditing village accountants. Ghiyasuddin Tughluq adopted a moderate policy toward muqtis, instructing them not to punish officials for minor financial discrepancies or small amounts taken above their salaries to ensure administrative stability. The Arabic work 'Masalik al-Absar fi Mamalik al-Amsar' by Shihabuddin al-Umari provides a detailed contemporary account of the administrative and iqta systems during the reign of Muhammad bin Tughluq, based on reports from travelers and officials.