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?

Option (c) is correct because Krishna Deva Raya’s administration implemented a sophisticated revenue system where land was classified by quality (such as wet, dry, or garden) to determine tax rates, and non-agricultural income was generated through professional taxes on industries and private workshops. Options (a) and (b) are incorrect as they are under-inclusive, failing to account for the empire's dual reliance on both nuanced agricultural assessments and a broad base of commercial levies. The core concept being tested is the fiscal and administrative structure of the Vijayanagar Empire, specifically its diversified revenue model.