UPSC Prelims 2016 · GS Paper I
Question 9: History and Culture
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?
AnswerUPSC’s answer is (c).
Under Krishnadevaraya the Vijayanagara state assessed land revenue by the quality of the land, so the rate was not uniform. Revenue did not come only from land: craft production was taxed too, including an industries tax on workshops, alongside levies on trade and professions. Both statements fit this wider tax system, which is why UPSC keys both as correct.
- 1. Land tax rates varied with the quality of the land.
- 2. Owners of workshops paid an industries tax.
How you could have got this
- If you were sure statement 1 is correct, (b) and (d) go: each of them leaves 1 out.
What you needed to know: Land tax rates varied with the quality of the land.
- Then, if you were sure statement 2 is correct, (a) goes: it leaves 2 out.
What you needed to know: Owners of workshops paid an industries tax.
Only (c) is left. This one needs every statement.
Which options go is worked out from UPSC’s key and the options, not by a model.
Why each option is right or wrong
- (a) Statement 2 is also correct: workshops paid an industries tax.
- (b) Statement 1 is also correct: land tax depended on land quality.
- (c) Right: both statements are correct.
- (d) Both statements are correct, so 'neither' fails.
Answer: UPSC’s key. Explanation: written by UPSC Grade, not by UPSC.
Source: UPSC, Civil Services (Preliminary) Examination 2016, General Studies Paper I, Series A. The paper on upsc.gov.in.