लवणाध्यक्षः पाकमुक्तं लवणभागं प्रक्रयं च यथाकालं संगृह्णीयाद्विक्रयाच्च मूल्यं रूपं व्याजीं च ॥ कZ_०२.१२.२८ ॥
lavaṇādhyakṣaḥ pāka-muktaṃ lavaṇa-bhāgaṃ prakrayaṃ ca yathā-kālaṃ saṃgṛhṇīyāt vikrayāc ca mūlyaṃ rūpaṃ vyājīṃ ca
The Superintendent of Salt shall collect, at the proper time, the salt share (due to the state) and the purchase-price/advance (prakraya) for salt released for processing; and from sales he shall collect the price, along with the ‘rūpa’ fee and the ‘vyājī’ levy.
It captures revenue at multiple control points—production/processing authorization and market sale—reducing leakage and stabilizing fiscal intake.