UPSC Civil Services 2016 Prelims General Studies Paper I

(i) In reign of Krishna Deva, land revenue was the main source of income of the government. To assess the proper revenue entire land was classified into four parts: the wet land, the dry land, the orchards and the woods. The government also levied other taxes like the grazing tax, the customs duty, tax on gardening and industries taxes on manufacture of various articles.
(ii) From the travelogue written by Persianenvoy Abdur Razzaqin the court of Vijaynagar, we find both statements are correct.