Social and Political Life in the Vijayanagara Empire (A.D. 1346 – A.D. 1646) v1.c10.s5.t2.52

v1.c10.s5.t2.52

The State exempted from taxes land brought under cultivation for the first two years, as it did in A.D. 1379.³ Nuniz says that such land was sometimes exempted from taxation for nine years. "By means of this water they made many improvements in the city, and many channels by which they irrigated rice-fields and gardens, and in order that they might improve their lands he (the Emperor) gave the people lands which are irrigated by this water free for nine years, until they had made their improvements so that the revenue already amounts to 20,000 pardaos".⁴