The correct option is (b) 2, 3 and 4 only.
Explanation
The transition from Janapadas to Mahajanapadas was characterized by the consolidation of territorial states, the construction of large forts, and the maintenance of standing armies. These developments required substantial resources, necessitating a shift from voluntary tributes to a system of mandatory, regular taxation.Statement-wise Analysis:
- Statement 1 is Incorrect: Unlike the earlier Vedic period where rajas depended on occasional gifts (bali) brought by the people, the rulers of Mahajanapadas could not rely solely on irregular contributions. To sustain the state infrastructure and military, they instituted a system of regular tax collection.
- Statement 2 is Correct: To manage the collection of resources, the rulers appointed dedicated officials. These officials were responsible for assessing and collecting taxes from various sections of society.
- Statement 3 is Correct: Taxes on craftspersons were typically levied in the form of labor. For instance, a weaver or a smith would be required to work for the king for one day every month without wages.
- Statement 4 is Correct: Trade and commerce were significant sources of revenue. Taxes were imposed on goods that were bought and sold through trade. Additionally, herders were taxed in the form of animals or animal produce, and hunters/gatherers had to provide forest produce.
Key Takeaway: The administration of Mahajanapadas is distinguished by the institutionalization of regular taxation (Bhaga/Kara) and the appointment of officials to collect it, replacing the reliance on voluntary gifts.