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?

The correct answer is Both 1 and 2. Both statements about the taxation system under Krishnadeva Raya, the celebrated ruler of the Vijayanagara Empire, are historically accurate. Let us examine each statement in detail.

Statement 1: The tax rate on land was fixed depending on the quality of the land.

This statement is correct. The Vijayanagara revenue system was highly organized and sophisticated. Land was classified into different categories based on its fertility, productivity, and irrigation facilities — such as wet land (irrigated), dry land (unirrigated), and garden land. The tax (known as shistam or land revenue) was levied at varying rates according to the quality and type of land. Fertile, well-irrigated land that yielded higher crops was taxed at a higher rate, while barren or low-productivity land attracted lower rates. This tiered system ensured a fair and proportional burden on cultivators and reflected the agrarian complexity of the empire. Historical records and accounts from foreign travelers like Domingo Paes corroborate that the administration under Krishnadeva Raya maintained detailed assessments of land quality for revenue purposes.

Statement 2: Private owners of workshops paid an industries tax.

This statement is also correct. The Vijayanagara Empire under Krishnadeva Raya had a thriving trade and manufacturing economy. Private entrepreneurs who owned and operated workshops — engaged in activities such as weaving, metalwork, oil-pressing, and other crafts — were required to pay a tax on their industrial or manufacturing activities. This was essentially a tax on production and commercial enterprise. The state thus drew revenue not only from agriculture but also from the industrial and artisanal sector, demonstrating the breadth and efficiency of the Vijayanagara taxation machinery. This practice ensured that private economic activity contributed to the imperial treasury.

Conclusion:

Since both Statement 1 (land tax varied by land quality) and Statement 2 (private workshop owners paid an industries tax) are historically verified features of the taxation system during the reign of Krishnadeva Raya, the correct answer is unambiguously Both 1 and 2.