Administration and Social Life under Vijayanagar c7.t2.20

c7.t2.20

Contemporary inscriptions do not however throw much light on the question of the rate of assessment in the period. Though some of them specify the amount of the revenue realised from the land, others merely indicate that taxes were collected both in kind and cash. Further we do not know if the rate of assessment in a particular area was the same as in the other parts of the empire. However the following available details may be noted.59a A valuable inscription of A.D. 1429-30 found at Tiruvaigāvūr in the Tanjore district “registers the decision arrived at by the residents of Parāntakanāḍu, the Valangai 98 sects and the Iḍangai 98 sects regarding the various items of taxation that had to be paid to government (rājagaram iraimuraimai) or to the temple, as had been already settled by the inhabitants of the other nāḍus of Valudalambaṭṭu uśāvaḍi…… It was decided that some specified lands in the district of Parāntakanāḍu which were rent-free were not to be interfered with, by classifying them as paṇḍā-ravāḍai (lands belonging to the state, crown lands) jīvita parru, aḍaippu (lands held in lease), oṭṭi (usufructuary mortgage), guttagai (contract of lease) and śērvai (service inām).” The rates of assessment were also fixed.⁶⁰