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. Statement 1 is correct. Accounts of the Vijayanagar empire, including the reign of Krishna Deva Raya, indicate that land revenue was the principal source of state income. The tax rate was not uniform but varied based on factors including the type of land, its fertility (quality), irrigation facilities, and the crop grown. 2. Statement 2 is correct. Besides land tax, the Vijayanagar state levied a wide range of other taxes. These included taxes on various professions and industries. Sources mention that private owners of workshops (artisans, craftsmen, etc.) were subject to paying such professional or industries taxes.