Q. 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 only
  • 2 only
  • Both 1 and 2
  • Neither 1 nor 2

Answer: (c) Both 1 and 2

Notes:
  • Vijayanagara rulers followed an oppressive taxation policy.
  • The prosperity of the empire can be explained through their taxation principles.
  • The land tax was the major source of revenue during the period of the Vijayanagar kingdom.
  • During the reign of Krishna Devaraya the rate was fixed between one third and one-sixth depending on the quality of the land.
  • Besides land tax, there were also taxes imposed on shopkeepers, farm servants, workmen, posters, shoemakers, musicians etc.
  • Grazing and house taxes were also imposed.
  • Commercial taxes consisting of levies, duties and customs on manufactured articles of trade were also levied.
  • Private owners of workshops also paid an industry tax.
Land and income rights:
  • Rice was the staple crop. Both black and white variety of rice, gram and pulses, spices (specially black pepper) coconut and betel-nuts were important items of production.
  • Land-revenue was the major source of state’s income:
    • Rate of revenue demand varied in different parts of the empire and in the same locality itself according to the fertility and regional location of the land.
    • It was generally 1/6th of the produce, but in some cases it was even more ranging up to 1/4th.
      • But on Brahmans and temples it was 1/20th to 1/30th respectively.
    • According to an inscription, the rates of taxes were as follows:
      • One-third of the produce of kuruvai (a type of rice) during winter.
      • One-fourth of seasame, ragi, horsegram, etc.
      • One-sixth of millet and other crops cultivated on dry land.
    • Thus, the rate varied according to the type of crops, soil, method of irrigation, etc.
    • It was payable both in cash and kind.
  • We find references to three major categories of land tenure which indicate the way in which the village income was distributed.
    • Bhandaravada:
      • The bhandarvada was a crown village comprising the smallest category.
      • A part of its income was utilised to maintain the Vijaynagar forts.
    • Manya.
      • Income from the manya (tax-free) villages was used to maintain the Brahmans, temples, and mathas.
      • The manya rights underwent a transformation during this period.
      • Land tenures continued to be given by the state to individual (ekabhogan) Brahmans and groups of Brahmans as well as to mathas including the non- Brahman Saiva Siddhanta and Vaishnava gurus.
      • But there was a great increase in devadana grants (conferred on temples) made by the state as compared to other grants.
    • Amara:
      • The largest category was of the amara villages given by the Vijaynagar rulers to the amaranayakas.
      • Their holders did not possess proprietary rights in land but enjoyed -privileges over its income only.
      • The amara tenure was primarily residual in the sense that its income was distributed after deductions had been made for support of the Brahmans and forts.
      • Three-quarters of all the villages came under this category.
      • The term amaramakni is considered by most historians as referring to an ‘estate’ or a ‘fief, but it literally means one-sixteenth share (makani). Thus, it points to the fact that the amaranayakas could claim only a limited share of village income.
  • Other taxes:
    • Besides land-tax, many professional taxes also were imposed. These were on shopkeepers, farm-servants, shepherds, washermen, potters, shoemakers, musicians etc.
    • There was also tax on property, grazing and house taxes were also imposed.
    • Villagers were also supposed to pay for the maintenance of the village officers.
    • Sthala dayam, mara dayam and manula dayam were three major transit dues.
    • Other taxes:
      • tax on sale of produce,
      • military contribution (in times of distress),
      • tax on marriage, etc.
  • Another category of land right through which income was derived was a result of investment in irrigation. It was called dasavanda in Tamil country; and Kathu-Kodage in Andhra and Karnataka.
    • As village self-rule declined, there was the growth of a class of locally powerful people who used their position for developing agriculture by providing additional irrigation facilities for which an extra charge was made.
      • Many temples, which enjoyed rent-free villages, also used their resources for this purpose.
    • Usually undertaken in semi-dry areas where hydrographic and topographic features were conducive for carrying out developmental projects.
    • The dasavanda or Kattu-Kodage was a share in the increased productivity of the land earned by the person who undertake such developmental work.
    • A portion of income accruing from the increased productivity also went to the cultivators of the village where the developmental work was undertaken.
    • This right to income was personal and transferable.