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?
UPSC CSE Pre. 2016
A. 1 only
B. 2 only
C. Both 1 and 2
D. Neither 1 nor 2
Answer: Both 1 and 2
Option c is the correct answer.
Statement 1 is correct. In the Vijayanagar empire, tax rate on land was fixed depending on the quality of the land.
Statement 2 is correct. Besides land revenue, tributes and gifts from vassals and feudal chiefs, customs collected at the ports, taxes on various professions including industries were other sources of income to the government.