Regarding the taxation system of Krishna Deva, the ruler of Vijayanagar, consider the following statements :
- The tax rate on land was fixed depending on the quality of the land.
- Private owners of workshops paid an industries tax.
Which of the statements given above is/are correct?
Detailed Explanation:
Answer: Option 3 — Both 1 and 2
✅ Statement 1 – Correct: Krishna Deva Raya's administration implemented a systematic land revenue system where tax rates varied according to land quality, fertility, and irrigation facilities. More productive and well-irrigated lands were taxed at higher rates, while less fertile lands attracted lower levies. This differential taxation ensured equity and maximized revenue collection.
✅ Statement 2 – Correct: The Vijayanagara Empire under Krishna Deva Raya imposed taxes on various economic activities beyond agriculture. Private owners of workshops and industrial establishments paid specific industry taxes (vari-vasoolu or professional taxes). These levies on artisans, weavers, blacksmiths, and other craftsmen formed an important component of the state's non-agrarian revenue.
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