Regarding the taxation systems of Krishna Deva, the ruler of Vijayanagar, consider the following statements:

1. The tax rate of 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?

1. 1 only
2. 2 only
3. Both 1 and 2
4. Neither 1 nor 2

Explanation

Both statements are correct

• Rate of revenue demand varied in different parts of the Vijayanagar empire and in the same locality itself, according to the fertility and regional location of the land.
• It was generally 1/6th of the produce, but in some cases it was even more ranging up to 1/4th.
  • But on Brahmans and temples it was 1/20th to 1/30th respectively.
• According to an inscription, the rates of taxes were as follows:
  • One-third of the produce of kuruvai (a type of rice) during winter.
  • One-fourth of seasame, ragi, horsegram, etc.
  • One-sixth of millet and other crops cultivated on dry land.
• Thus, the rate varied according to the type of crops, soil, method of irrigation, etc.
• It was payable both in cash and kind.
• We find references to three major categories of land tenure which indicate the way in which the village income was distributed.
• Bhandaravada:
  • The bhandarvada was a crown village comprising the smallest category.
  • A part of its income was utilised to maintain the Vijaynagar forts.
• Manya:
  • Income from the manya (tax-free) villages was used to maintain the Brahmans, temples, and mathas.
  • The manya rights underwent a transformation during this period.
• Amara:
  • The largest category was of the amara villages given by the Vijaynagar rulers to the amaranayakas.
  • Their holders did not possess proprietary rights in land but enjoyed -privileges over its income only.
  • The amara tenure was primarily residual in the sense that its income was distributed after deductions had been made for support of the Brahmans and forts.
  • Three-quarters of all the villages came under this category.
• Other taxes:
  • Besides land-tax, many professional taxes also were imposed. These were on shopkeepers, farm-servants, shepherds, washermen, potters, shoemakers, musicians etc.
  • There was also tax on property, grazing and house taxes were also imposed.

Answer: (c) Both 1 and 2; Difficulty Level: Medium