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?

Krishna Deva Raya, the most famous ruler of the Vijayanagar Empire, had a well-organized administration and revenue system. His work, 'Amuktamalyada', provides insights into the administrative practices of his time. The tax rate on land was fixed depending on the quality of the land: The Vijayanagar Empire had a systematic land revenue administration. Land was classified based on its fertility and the type of crop grown, and the tax rates varied accordingly. This practice was common in many Indian kingdoms and ensured a fairer assessment based on productive capacity. This statement is correct. Private owners of workshops paid an industries tax: Apart from land revenue, the state derived income from various other sources, including taxes on professions, trades, and workshops. Artisans, craftsmen, and private workshop owners were indeed subject to an industries tax. This indicates a diversified revenue base for the empire. This statement is correct. Therefore, both statements are correct regarding the taxation system of Krishna Deva Raya.