Sutra 26

Devanagari script

रूपिकमष्टकं शतम् पञ्चकं शतं व्याजीम् पारीक्षिकमष्टभागिकं शतम् पञ्चविंशतिपणमत्ययं च अन्यत्रकर्तृक्रेतृविक्रेतृपरीक्षितृभ्यः ॥ कZ_०२.१२.२६ ॥

Transliteration

rūpikam aṣṭakaṃ śatam pañcakaṃ śataṃ vyājīm pārīkṣikam aṣṭabhāgikaṃ śatam pañcaviṃśatipaṇamatyayaṃ ca anyatra kartṛ-kretṛ-vikretṛ-parīkṣitṛbhyaḥ

Translation

He shall levy: a «rūpika» fee at the rate of eight per hundred; a «vyājī» charge at the rate of five per hundred; an assay/verification fee («pārīkṣika») at the rate of one-eighth per hundred; and, additionally, a penalty surcharge of twenty-five paṇas—except in cases attributable to the artisan/producer, the buyer, the seller, or the examiner.

Word by Word

• रूपिकम्: the rūpika fee/charge (coinage-related fee)
• Type: Noun
• Root: रूपिक
• Form: नपुंसकलिङ्ग, प्रथमा/द्वितीया एकवचन (प्रमाण/शुल्क-नाम)

• अष्टकम्: an ‘eight-unit’ amount (rate/measure)
• Type: Noun
• Root: अष्टक
• Form: नपुंसकलिङ्ग, प्रथमा/द्वितीया एकवचन (संख्यापरिमाणवाचक)

• शतम्: a hundred
• Type: Noun
• Root: शत
• Form: नपुंसकलिङ्ग, प्रथमा/द्वितीया एकवचन (संख्या)

• पञ्चकम्: a ‘five-unit’ amount (rate/measure)
• Type: Noun
• Root: पञ्चक
• Form: नपुंसकलिङ्ग, प्रथमा/द्वितीया एकवचन (संख्यापरिमाणवाचक)

• शतम्: a hundred
• Type: Noun
• Root: शत
• Form: नपुंसकलिङ्ग, प्रथमा/द्वितीया एकवचन (संख्या)

• व्याजीम्: interest (vyāji)
• Type: Noun
• Root: व्याजी
• Form: स्त्रीलिङ्ग, द्वितीया एकवचन

• पारीक्षिकम्: the assaying/testing fee
• Type: Noun
• Root: पारीक्षिक
• Form: नपुंसकलिङ्ग, प्रथमा/द्वितीया एकवचन (शुल्क-नाम)

• अष्टभागिकम्: at the rate of one-eighth
• Type: Adjective
• Root: अष्टभागिक
• Form: नपुंसकलिङ्ग, प्रथमा/द्वितीया एकवचन; समासः—अष्टभाग + इक (अष्टमांशसम्बद्ध)

• शतम्: a hundred
• Type: Noun
• Root: शत
• Form: नपुंसकलिङ्ग, प्रथमा/द्वितीया एकवचन (संख्या)

• पञ्चविंशतिपणम्: twenty-five paṇas
• Type: Noun
• Root: पञ्चविंशतिपण
• Form: नपुंसकलिङ्ग, प्रथमा/द्वितीया एकवचन; समासः—पञ्चविंशति + पण (२५ पण-परिमाण)

• अत्ययम्: offence/violation (liable to penalty)
• Type: Noun
• Root: अत्यय
• Form: पुंलिङ्ग, द्वितीया एकवचन

• च: and
• Type: Particle
• Root: च
• Form: समुच्चयार्थक अव्यय

• अन्यत्र: except; otherwise than
• Type: Adverb
• Root: अन्यत्र
• Form: देश/विषयवाचक अव्यय

• कर्तृक्रेतृविक्रेतृपरीक्षितृभ्यः: from (i.e., with respect to) the maker, buyer, seller, and examiner/assayer
• Type: Noun
• Root: कर्तृ-क्रेतृ-विक्रेतृ-परीक्षितृ
• Form: पुंलिङ्ग, पञ्चमी बहुवचन (अपादान/अपवाद); समासः—कर्तृ + क्रेतृ + विक्रेतृ + परीक्षितृ (समाहार-द्वन्द्व/इतरेतर-द्वन्द्व)

Entities Mentioned

• kartṛ (producer/artisan)
• kretṛ (buyer)
• vikretṛ (seller)
• parīkṣitṛ (examiner/assayer)
• state revenue authority

More Details

FAQs

What administrative problem is addressed by combining fixed rates with a penalty surcharge?

It standardizes routine revenue collection (predictable percentages) while reserving a deterrent surcharge for exceptional or non-compliant cases, reducing discretion and corruption in enforcement.

Why specify exceptions for producer, buyer, seller, and examiner?

It clarifies liability boundaries: when fault lies with specific parties, the general penalty surcharge is not automatically imposed, preventing blanket punishment and encouraging accurate assaying.