The correct option is C Kaval pitchai
Vishwanatha Nayak introduced Kaval pitchai tax. Viswanatha Nayak was the Vijayanagara official or viceroy to Madurai in south India during the 16th century. He later became the ruler of Madurai after the fall of the Vijayanagara empire. He is the founder of the Nayak dynasty of Madurai. kaval pitchai was the tax paid by the people to the palakiyar and they were in charge of the military and the management and revenue administration.