UPSC CSE Prelims
Question 58
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?
View correct answer and explanation
Correct answer: C
Correct Option: C
Explanation: Vijayanagara fiscal administration assessed land according to characteristics such as fertility and irrigation, and collected taxes on occupations and crafts including private workshops.
Statement/Pair-wise Analysis:
Statement/Item 1: Correct - Land quality and productivity affected assessment under Krishnadevaraya.
Statement/Item 2: Correct - Crafts/industrial activity and workshop proprietors were subject to occupational/industrial levies.
Option-wise Analysis:
A: Incorrect - omits correct statement/item 2.
B: Incorrect - omits correct statement/item 1.
C: Correct - includes all and only the true statements/items.
D: Incorrect - omits correct statement/items 1, 2.