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?
1 only
2 only
Both 1 and 2
Neither 1 nor 2
Answer is Wrong!
Answer is Right!
This question was previously asked in
UPSC IAS – 2016
1. **The tax rate on land was fixed depending on the quality of the land:** Land revenue was the principal source of income for the Vijayanagar state. Historical sources, including accounts by foreign visitors like Domingo Paes and Fernao Nuniz, indicate that land was classified based on its fertility, irrigation facilities, and type of crop cultivated. The tax rate varied accordingly, ensuring a more equitable system where better quality land with higher productivity paid more tax. This statement is correct.
2. **Private owners of workshops paid an industries tax:** Besides land revenue, the state levied various other taxes, known as “professional taxes” or taxes on trades and industries. These included taxes on workshops, merchants, artisans, and other professionals. This tax was imposed on the income or output of these activities. This statement is correct.