Consider the following statements regarding the taxation system of the Later Cholas:
1. There was no system of water taxation.
2. The state levied one-third of agricultural production as land revenue.
3. Kani-kadan was a tax that required people to provide compulsory labor.
Which of the statements given above is/are correct?
(a) 1 and 2 only
(b) 2 only
(c) 2 and 3 only
(d) 3 only
Explanation Statement 1 is not correct: A system of water taxation did exist during the Later Chola period. Chola inscriptions mention various water taxes, such as nirvilai-kuli, nirkkirai, and nirvilai, which were levied on land as a charge for using irrigation water.
Statement 2 is correct: The government and local authorities prioritized agricultural prosperity. The state imposed land revenue, typically demanding one-third of agricultural production. Regular assessments and classifications of land were conducted to ensure effective taxation.
Statement 3 is not correct: Kani-kadan was not a form of compulsory labor but a tax associated with property rights over land. The term kadan signified a debt or payment. In addition to various other taxes, vetti and amanci were compulsory labor obligations required for the maintenance of irrigation systems.
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