Explanation:

Under the taxation system of Krishna Deva Land revenue was the chief source of income. Land was divided into four categories for purposes of assessment, wet land, dry land, orchards and woods. The rates of tax varied according to the type of the crops, soil, method of irrigation, etc. So, 1 is clearly correct.

Many types of professional taxes were also imposed. There were on shopkeepers, farm servants, workmen, posters, shoemakers, musicians etc. There was also a tax on property. Grazing and house taxes were also imposed. Commercial taxes consisted of levies, duties and customs on manufactured articles of trade were also levied. Private owners of workshops paid an industries tax, which means 2 is correct.