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Q9 (IAS/2016) History & Culture › Medieval India › Vijayanagara polity Official Key

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?

Result
Your answer:  ·  Correct: C
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.

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Don’t just practise – reverse-engineer the question. This panel shows where this PYQ came from (books / web), how the examiner broke it into hidden statements, and which nearby micro-concepts you were supposed to learn from it. Treat it like an autopsy of the question: what might have triggered it, which exact lines in the book matter, and what linked ideas you should carry forward to future questions.
Q. Regarding the taxation system of Krishna Deva, the ruler of Vijayanagar, consider the following statements : 1. The tax rate on land was …
At a glance
Origin: Mostly Current Affairs Fairness: Low / Borderline fairness Books / CA: 0/10 · 5/10
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This 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.

How this question is built

This question can be broken into the following sub-statements. Tap a statement sentence to jump into its detailed analysis.

Statement 1
Was the land tax in Krishna Deva Raya's (Krishnadevaraya) Vijayanagar taxation system fixed according to the quality of the land?
Origin: Web / Current Affairs Fairness: CA heavy Web-answerable

Web source
Presence: 4/5
"Inscriptions show that land tax was fixed in terms of money, whereas in the"
Why this source?
  • 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.
Web source
Presence: 5/5
"it was the policy of the Vijayanagar kings to base assessment on the fertility and regional location of the land."
Why this source?
  • 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.

History , class XI (Tamilnadu state board 2024 ed.) > Chapter 11: Later Cholas and Pandyas > Land Revenue and Survey > p. 160
Strength: 5/5
“For the purposes of assessing tax, the Cholas undertook extensive land surveys and revenue settlements. Rajaraja I (1001), Kulotunga I (1086) and Kulotunga III (1226) appointed people for land survey so that the land could be classified and assessed for the purposes of taxation. Like other functionaries of the state, the surveyors of the land called naduvagaiseykira too hailed from the landholding communities. Various units of the land measurement such as kuli, ma, veli, patti, padagam, etc. Paddy as tax was collected by a unit called kalam (28 kg). Rajaraja I standardised the collection of tax. He collected 100 kalam from the land of one veli (about 6.5 acres), the standard veli being variable according to fertility of the soil and the number of crops raised.”
Why relevant

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.

How to extend

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.

History , class XI (Tamilnadu state board 2024 ed.) > Chapter 15: The Marathas > Sources of Revenue > p. 235
Strength: 4/5
“Land revenue was the main source of income. The Peshwas gave up the system of sharing the produce of the agricultural land followed under Shivaji's rule. The Peshwas followed the system of tax farming. Land was settled against a stipulated amount to be paid annually to the government. The fertility the land was assessed for fixation of taxes. Income was derived from the forests. Permits were given.”
Why relevant

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.

How to extend

Use this as a regional administrative pattern (Deccan polities) and investigate if Vijayanagar employed fertility-based assessment in comparable settlements.

History , class XI (Tamilnadu state board 2024 ed.) > Chapter 9: Cultural Development in South India > Revenue and Taxation > p. 124
Strength: 4/5
“Land grants recorded mainly on copperplates provide detailed information on land revenues and taxation. Revenue came almost exclusively from rural sources, mercantile and urban institutions being largely unplanned. Two categories of taxes were levied on the village. The land revenue paid by the cultivator to the state varied from 1/6th to 1/10th of the produce, and was collected by the village and paid to the state collector. The loot and booty obtained in war added to the revenue of the state. Pallava considered war 124 | Cultural Development in South India”
Why relevant

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.

How to extend

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.

History , class XI (Tamilnadu state board 2024 ed.) > Chapter 14: The Mughal Empire > 14.10 Economy > p. 215
Strength: 3/5
“Potato, tomato and guava came later. Indigo was another important commercial crop during the Mughal period As the farmers were compelled to pay land tax, they had to sell the surplus in the market. The land tax was a share of the actual produce and was a major source of revenue for the Mughal ruling class. The administration determined the productivity of the land and assessed the tax based on the total measurement. Akbar promulgated the Zabt System (introduced by Todal Mal): money revenue rates were now fixed on each unit of area according to the crops cultivated. The urban economy was based on craft industry.”
Why relevant

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.

How to extend

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.

Indian Economy, Vivek Singh (7th ed. 2023-24) > Chapter 4: Government Budgeting > Global Minimum Corporate Tax (GMCT): > p. 171
Strength: 3/5
“Land Revenue is levied as per the different State Govt. Acts. Generally, the fixation of land revenue is done on the basis of classification of different types of land and cash value of the average yield of the land. Factors affecting productivity in value terms are taken into account. The land revenue tax is levied as Rs. per acre/hectare of land.”
Why relevant

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.

How to extend

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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