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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?
Explanation
The correct answer is option C - both statements are correct.
The Vijayanagar kings based their land tax assessment on the fertility and regional location of the land[1], which confirms that Statement 1 is correct. The tax rate varied depending on the quality of the land, reflecting a systematic approach to revenue collection that took agricultural productivity into account.
Statement 2 regarding industries tax on private workshop owners is also correct. During Krishna Deva Raya's reign, the Vijayanagar Empire had a well-developed taxation system that included levies on various economic activities, including manufacturing and trade. Private workshop owners were required to pay taxes on their industrial operations as part of the kingdom's comprehensive revenue structure.
Both statements accurately reflect the taxation practices during Krishna Deva Raya's administration, making option C the correct choice. The Vijayanagar Empire's tax system was sophisticated and aimed at maximizing revenue while maintaining economic prosperity across different sectors.
SourcesPROVENANCE & STUDY PATTERN
Guest previewThis question exposes the depth gap between 'General NCERTs' and 'Advanced History.' While specific lines are elusive in basic texts, the logic of the Vijayanagar revenue system (highly organized, heavy taxation) is standard. Treat this as a signal to read the 'Administration' chapters of major dynasties (Cholas, Vijayanagar, Mughals) with a focus on *sources of revenue* rather than just battles.
This question can be broken into the following sub-statements. Tap a statement sentence to jump into its detailed analysis.
- Direct statement from inscriptions that land tax was fixed in monetary terms during Krishnadeva Raya's reign.
- If fixed in terms of money, this suggests a non-variable (not directly graded by land quality) assessment method.
- States policy of basing assessment on the fertility and regional location of the land.
- Says rates of revenue varied by region and changed with the fertility of the soil, indicating taxes were tied to land quality/yield.
Describes a precedent (Cholas) where extensive land surveys classified land and varied the standard veli according to fertility and number of crops for tax assessment.
A student could infer that South Indian polities had a tradition of classifying land by fertility, so they should check if Vijayanagar followed similar survey/classification practices under Krishnadevaraya.
States explicitly (for the Marathas/Peshwas) that fertility of the land was assessed for fixation of taxes and land was settled against a stipulated annual amount.
Use this as a regional administrative pattern (Deccan polities) and investigate if Vijayanagar employed fertility-based assessment in comparable settlements.
Gives a general South Indian pattern that land revenue varied (e.g., 1/6th to 1/10th) and was collected based on produce, implying assessment tied to productivity.
A student could treat this as evidence of variable share systems and look for Vijayanagar records to see if rates were similarly tied to yield/land quality.
Describes the Mughal/Zabt model where money rates were fixed per unit area according to crops — an example of land-tax fixation based on measured productivity/crop type.
Compare administrative techniques: if Vijayanagar used area-and-crop assessments like Zabt, quality-based fixation is plausible; check for Vijayanagar equivalents of measurement or crop-based rates.
Modern textbook note that land revenue fixation is generally done by classifying land types and using average yield/value — a general rule linking classification and tax fixation.
Use this general rule as a methodological guide: seek Vijayanagar-era evidence of land classification or yield estimates to support or refute the claim.
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