With reference to revenue collection by Cornwallis, consider the following statements:

1. Under the Ryotwari Settlement of revenue collection, the peasants were exempted from revenue payment in case of bad harvests or natural calamities.
2. Under the Permanent Settlement in Bengal, if the Zamindar failed to pay his revenues to the state, on or before the fixed date, he would be removed from his Zamindari. Which of the statements given above is/are correct?

Under the Ryotwari Settlement, peasants were directly responsible for paying land revenue to the British government.

However, there was no general provision for exemption from revenue payment in case of bad harvests or natural calamities. Farmers were often forced to pay revenue even during famines.

Statement 1 is incorrect.

Under the Permanent Settlement in Bengal, introduced by Lord Cornwallis in 1793, if a Zamindar failed to pay his revenues to the state on or before the fixed date, their land would be auctioned off.

Statement 2 is correct.

Hence, option (b) is the correct answer.