Previous Year Question
Regarding the taxation system of Krishna Deva, the ruler of Vijayanagar, consider the following statements:
The tax rate on land was fixed depending on the quality of the land.
Private owners of workshops paid an industries tax.
Which of the statements given above is/are correct?
Correct Answer: C
Detailed Solution
Statement 1 is correct. Land revenue was a major source of income of the Vijayanagara Empire. Land was not taxed at one uniform rate. The assessment took into account the quality of land, nature of the soil, crop grown and availability of irrigation.
During the reign of Krishnadevaraya, the land-revenue demand is described as varying approximately between one-sixth and one-third of the produce, depending upon the quality of the land. Thus, if the total produce was 600 units, the assessment could approximately range from 100 to 200 units, depending upon the conditions. In the wider Vijayanagara revenue system, one-sixth of the produce is also mentioned as a general rate, while the actual assessment could vary according to land and crop conditions.
For revenue assessment, distinctions were made between categories such as wet land, dry land and orchards, among others. Therefore, the statement that the rate depended upon the quality of land is correct.
Statement 2 is also correct. Agriculture was not the only source of state revenue. Taxes were imposed on artisans, shopkeepers and different professions, and private owners of workshops paid an industries tax. Property tax, house tax, grazing tax and commercial duties were among the other sources of revenue.
Source: T. V. Mahalingam, Administration and Social Life under Vijayanagar — Revenue Administration and Industries Tax; IGNOU eGyanKosh, Fiscal System/Taxation under Vijayanagara; UPSC Civil Services (Preliminary) Examination 2016, GS Paper-I.