The Vijayanagar Empire was divided into many provinces for purposes of administration. The terms used for the province are Rajya, Mandala and Chavadi. The provinces were also divided into sub-divisions like Venthe, Nadu, Sima, Village and Sthala in the Tamil portion. Venthe was a territorial division higher than a Nadu. A Nadu was a territorial division higher than a Village.

Kottam was a territorial division higher than a Parru which again was higher than a Nadu. Sthala was a portion of a land comprising servable fields. It is not possible to state the exact number of the provinces into which the empire was divided. Relying on the statement of Domingos Paes, some writers have come to the conclusion that there were 200 provinces in the empire. However, this is not correct. Paes confused the tributary vassals with the provincial governors.

The view of H. Krishna Shastri is that the Vijayanagar Empire was divided into six principal provinces. Each province was under a viceroy of Nayaka or Naik, The latter was either a member of the royal house or an influential noble of the state or some descendant of some old ruling family.

Every Governor exercised civil, military and judicial powers within his jurisdiction. However, he was required to submit regularly his account of the income and expenditure of his charge to the Central Government. He was also to help the Central Government with the military whenever required. If the Governor oppressed the people or became a traitor, he was likely to be punished by the king.

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His Jagir could be confiscated if he did not send one-third of its income to the Central Government. Although controlled by the king in many ways, the Governors enjoyed a lot of autonomy within their jurisdiction and were responsible for creating a lot of trouble in the South after the break-up of the Vijayanagar Empire.

The village was the unit of administration. Each village was self-sufficient. The village assembly was responsible for the administration of the village. Its hereditary officers were the village accountant, village watchman the superintendent of forced labour etc. These officers were paid either by grants of land or from a portion of the agricultural produce. The heads of corporations seem “to have formed an integral part of the village assemblies.” The king had his control over villages through an officer called Mahanayakacharya.

Sources of Income

The main source of income of Vijayanagar Empire was land revenue and its administration was under a department called Athavane. Land was divided into three parts for purposes of assessment: wet land, dry land, orchards and woods. Under the Hindus law, the share of the state was one-sixth of the produce but it appears that the same was increased in order to meet the heavy burdens of the State.

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According to Nuniz, “All land belongs to the king and from his hand the captain holds it. They make it over to husband-men who pay nine-tenths of the produce to their lords, who, in their turn, pay one-half to the king.” It is contended that the statement of Nuniz cannot be accepted as true as it was impossible for the peasantry to live on one-tenth of the produce of their labour.

In addition of land revenue, the peasants were required to pay other taxes such as grazing tax, marriage tax etc. The state got its income from customs duties, tolls on roads, revenue from gardening plantations and taxes from manufacturers, craftsmen, potters, washer men, mendicants, barbers, shoemakers and prostitutes.

Abdur Razzaq tells us that the income from the prostitutes was 12,000 Fanams which was devoted to the maintenance of policemen attached to the office of the Prefect of the city. The people were required to pay a number of duties on articles of ordinary consumption such as grains, fruits, vegetables, fats etc. Only one road led to the city and it was controlled by a gate. The right of collecting the duties was given to the highest bidder.

According to Nuniz, “The gate is rented out for 12,000 Pardaos each year and no one can enter it without paying just what the renters ask, country folks as well as strangers everyday enter by these gates 2,000 oxen and every one of these pays three Vintees, except certain polled oxen without horns, which never pay anything in any part of the realism.”

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The people were allowed to pay taxes in cash or in kind. As the incidence of taxation was heavy, a lot of oppression must have been practiced on the people. It appears that the people were given some relief in the form of reduction or remission of taxes if they made complaints about it or appealed directly to the King.