The correct statement is Both 1 and 2 Key Points Chauth was one-fourth of the land revenue paid to the Marathas in order to avoid the Maratha raids. It was nomi­nally levied at 25% on revenue or produce. Hence, statement 2 is correct Sardeshmukhi was an additional levy of ten per cent on those lands on which the Marathas claimed hereditary rights. This was an additional levy of 10%. Hence, statement 1 is correct. Additional Information 'Sardeshmukhi' in the Maratha regime was a tax levied on revenue. The Maratha kingdom was another powerful regional kingdom to arise out of sustained opposition to the Mughal rule. Poona became the capital of the Maratha kingdom. Chauth and sardeshmukhi were not taxation innovations by Maratha. Marathas were granted the right to collect Chauth and Sardeshmukhi by the Mughals in exchange for a promise to not raid adjoining Mughal territories. Chauth and sardeshmukhi were the taxes collected not in the Maratha kingdom but in the neighbouring territories of the Mughal empire or Deccan Sultanates.