Question

Regarding the taxation system of Krishna Deva, the ruler of Vijayanagar, consider the following statements:
1. The tax rate on land was fixed depending on the quality of the land.
2. Private owners of workshops paid an industries tax.
Which of the statements given above is/are correct?
(a) 1 only

(b) 2 only

(c) Both 1 and 2

(d) Neither 1 nor 2

Answer 1

(c) (i) In reign of Krishna Deva, land revenue was the main source of income of the government. To assess the proper revenue entire land was classified into four parts: the wet land, the dry land, the orchards and the woods. Thegovernment also levied other taxes like the grazing tax, the customs duty, tax on gardening and industries taxes on manufacture of various articles.
(ii) From the travelogue written by Persianenvoy Abdur Razzaqin the court of Vijaynagar, we find both statements are correct.