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?

1. A

   1 only

   Land tax by quality only. Vijayanagara assessment did vary with soil and crop, but Nuniz and other accounts also record taxes on private workshops. 1 alone is incomplete.

2. B

   2 only

   Industries tax only. Craft and workshop levies are attested, yet land revenue graded by quality is also standard in the Krishnadevaraya picture. 2 alone is not the key.

3. C

   Both 1 and 2

   Both 1 and 2. Under Krishnadevaraya, land revenue was graded by the quality of the soil, and owners of private workshops paid an industries tax. That stored letter is the official key.

4. D

   Neither 1 nor 2

   Neither. Both statements sit in the usual textbook account of Vijayanagara taxation, so ‘neither’ is not the key.

Summary. Official key is (c) both 1 and 2. Krishnadevaraya’s revenue system rated land by quality and taxed artisanal workshops. Honour the stored letter (c).