Question 90 from UPSC CSE 2016 - Medieval
History

Question

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?

IASCODEX · Accepted Answer

Correct Option: C. Both 1 and 2

Strategy: The question concerns historical taxation under Krishna Deva Raya. Statement 1, regarding land tax varying with land quality, is a common and logical practice in agrarian societies, reflecting fairness and efficiency. Statement 2, about private workshop owners paying industry tax, indicates a diversified revenue system. Both statements align with the known characteristics of sophisticated historical states and are explicitly supported by historical accounts of the Vijayanagar Empire's taxation policy. Therefore, both are correct.

Key Info: The Vijayanagar Empire, particularly under rulers like Krishna Deva Raya (1509-1529 CE), had a well-structured and comprehensive taxation system, forming the backbone of its economic prosperity.

*   **Land Revenue:** This was the principal source of state income. The tax rate on agricultural land was not uniform but varied significantly based on:
    *   **Quality of land:** Fertile lands, irrigated lands, and lands producing high-value crops were taxed at higher rates than less productive or barren lands. The produce from wet lands, dry lands, garden lands, and forest lands was assessed differently.
    *   **Nature of crops:** Different rates were applied to various crops.
    *   **Irrigation facilities:** Lands with state-provided irrigation received higher assessments.
    *   Generally, the land tax ranged from 1/6th to 1/2 of the produce, with 1/6th being common for most lands, but it could go up to 1/2 in certain fertile regions or for specific crops.

*   **Industries and Professional Taxes:** Beyond land revenue, the state collected a variety of taxes from other economic activities:
    *   **Workshop Tax / Industries Tax:** Private owners of workshops, artisans, craftsmen, and various industries were subject to taxes. This indicates a broad-based taxation system covering manufacturing and professional services.
    *   **Professional Taxes:** Taxes were levied on various professions and trades, including shopkeepers, merchants, and even specific artisans like potters, barbers, washermen, shoemakers, etc.

*   **Other Taxes:** The empire also collected other forms of revenue:
    *   **Grazing Tax:** Levied on animal husbandry.
    *   **House Tax:** A tax on residential properties.
    *   **Marriage Tax:** A unique tax where a fee was paid to the state for solemnizing a marriage.
    *   **Customs Duties:** Taxes on goods imported and exported.
    *   **Market Taxes:** Taxes collected from goods sold in markets.
    *   Taxes on gardens, orchards, fisheries, and salt production.

Foreign travelers like Domingo Paes and Fernao Nuniz, who visited the Vijayanagar Empire during Krishna Deva Raya's reign, have provided detailed accounts of the empire's wealth, administration, and taxation policies, confirming the diverse sources of royal income.

IASCODEX · Answer

Option A: 1 only

IASCODEX · Answer

Option B: 2 only

IASCODEX · Answer

Option D: Neither 1 nor 2

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?

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?