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Consider the following statements in regard to the land revenue policy in India under the British Rule:

1. Nearly all the major changes in the administration and judicial system till 1813 were geared to the collection of land revenues.

2. The British could not have expanded their empire in a vast country as India if they had not taxed the peasants heavily.

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