The Rashtrakutas and their Times c18.s1.54

c18.s1.54

The lands which were charged this high percentage are situated in the fertile district of Tanjore, and it may be presumed that less fertile lands were charged a lower percentage. Contemporary Chola inscriptions refer to 3 or 4 different classes of land, classified according to their quality, and it is quite probable that the taxation may have varied with each class. The same procedure was probably followed in the Deccan as well. It may be pointed out that S'ukranīti²⁹ lays down that the government revenue demand should vary with the nature of the irrigation of the soil.