Q34.
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?
Answer
C
Explanation
Vijayanagara rulers followed an oppressive taxation policy. They collected variety of taxes ranging on the nature of lands. The villages were classified into eight types for tax purpose. The first four types (brahmadeya, devadana, mathapura, sarvamanya) prevailed prior to the Vijayanagar times. Private owners also paid industries taxes. Merchant guilds were empowered to levy taxes on goods manufactured, sold or transported. Both statements are correct.