Authentic Past Paper Standard Evaluation
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?
Solution & Analysis
Answer: C
Concept
Krishna Deva Raya’s administration was known for its sophisticated and diverse revenue model. This allowed the empire to maintain its vast military and cultural grandeur through a fair but comprehensive tax system.Explanation
The state categorized land based on fertility and crop type to determine the tax rate. Additionally, the economy was not just agrarian; private workshops and industries (like weaving and metallurgy) were also subject to a specific 'industries tax' or professional tax.Logical Breakup
Logic 1 (Statement 1): Correct. Revenue assessment was scientific—wet lands, dry lands, and garden lands had different tax structures to ensure farmers weren't over-taxed during bad harvests.
Logic 2 (Statement 2): Correct. Artisans and workshop owners were part of the formal economy and contributed to the state treasury through professional taxes, alongside income from ports and customs.