Sutra 11

Devanagari script

शुल्कमष्टगुणं वा दद्यात् ॥ कZ_०२.२१.११ ॥

Transliteration

śulkam aṣṭaguṇaṃ vā dadyāt

Translation

Or he shall pay eight times the duty.

Word by Word

• शुल्कम्: duty/toll (the amount payable as duty/penalty)
• Type: Noun
• Root: शुल्क
• Form: नपुंसकलिङ्ग, एकवचन, द्वितीया (कर्म)

• अष्टगुणम्: eightfold; eight times (as a multiple)
• Type: Adjective (Numeral-based)
• Root: अष्टगुण
• Form: नपुंसकलिङ्ग, एकवचन, द्वितीया; 'शुल्कम्' इत्यस्य विशेषणम्

• वा: or
• Type: Particle
• Root: वा
• Form: विकल्पार्थक-अव्यय (alternative/disjunctive)

• दद्यात्: should pay / should be paid
• Type: Verb
• Root: दा (दाने)
• Form: विधिलिङ् (optative), परस्मैपदम्, प्रथमपुरुष, एकवचन; लट्-आदेशे विध्यर्थः; कर्ता (अध्याहृतः) = सः/राजा/अधिकारी/अपराधी सन्दर्भानुसार

Entities Mentioned

• customs/tax authority
• offender (merchant/declarant)

More Details

FAQs

How does an eightfold duty penalty function as a compliance tool?

It raises the expected cost of evasion well above potential gains, especially when enforcement probability is uncertain, thereby stabilizing revenue.