🏛️ History & Art-CultureUPSC 2016Vijaynagar Empire

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 industry tax.Which of the statements given above is/are correct? (2016)

a1 only
b2 only
cBoth 1 and 2
dNeither 1 nor 2
✓ Correct answer: c) Both 1 and 2
ExplanationStatement 1 is correct: Under the rule of Krishna Deva Raya (ruler of Vijayanagar empire), the taxation system was quite well- organized and efficient.The tax rate was fixed between one-third and one-sixth depending on the quality of the land.This method ensured that the tax burden was more equitable, as fertile land produced higher yields and therefore could bear a higher tax rate.Statement 2 is correct: Commercial taxes consisting of levies, duties and customs on manufactured articles of trade were also levied.Private owners of workshops also paid an industry tax.In addition to the land tax, there were taxes levied on shopkeepers, farm workers, farm servants, laborers, posters, shoemakers, musicians, etc. Grazing and house taxes were also imposed.

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