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?

During the reign of Krishna Deva Raya of the Vijayanagar Empire, the taxation system was well-structured.

Statement 1: Land revenue was the primary source of income. Land was categorized into wet land, dry land, orchards, and woods for assessment purposes. The state's share was typically one-sixth of the produce, payable in cash or kind. The tax rates varied based on factors such as crop type, soil quality, and irrigation methods. Therefore, statement 1 is correct.

Statement 2: In addition to land tax, various professional taxes were levied on shopkeepers, farm servants, workmen, potters, shoemakers, and musicians. Property, grazing, and houses were also taxed. Commercial taxes included levies, duties, and customs on manufactured goods and trade. Private workshop owners were subjected to an industries tax. Therefore, statement 2 is correct.

Both statements 1 and 2 are correct.

Sources:

• Administrative System in India: Vedic Age to 1947 (UB Singh)