Q. Consider the following statements regarding tax administration of mahajanapadas:
1.Bhaga was a tax imposed based on the area of cultivable land.
2.Bali was obtained as a share of the produce.
Which of the statements given above is/are correct?

[A] 1 only

[B] 2 only

[C] Both 1 and 2

[D] Neither 1 nor 2

Answer: D
Notes:

Explanation: The king appropriated the agricultural surplus through land revenue apart from a few other taxes. Bali was a tax imposed based on the area of cultivable land. Bhaga was obtained as a share of the produce.

Source: Tamil Nadu NCERT

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