Q. Consider the following statements:

1. ‘Bali’ was originally a voluntary offering that later became compulsory.
2. ‘Kara’ was a tax imposed on conquered territories.
3. ‘Vishti’ referred to monetary tax on merchants.

Which of the above statements is/are correct?
Answer: 1 and 2 only
Notes: Bali initially began as a voluntary offering to the king or tribal chief but gradually evolved into a compulsory tax. Kara was indeed imposed on subjugated or conquered territories as a tribute. However, Vishti did not refer to a monetary tax; it denoted forced labour or corvée, often extracted by the state for public works. Thus, statements 1 and 2 are correct, while statement 3 is incorrect.