Sutra 30

Devanagari script

निहूहतः फल्गुभाण्डं शुल्काष्टगुणो दण्डः सारभाण्डं सर्वापहारः ॥ कZ_०२.२१.३० ॥

Transliteration

nihūhataḥ phalgubhāṇḍaṃ śulkāṣṭaguṇo daṇḍaḥ; sārabhāṇḍaṃ sarvāpahāraḥ

Translation

For one who conceals minor goods, the penalty is eight times the duty; for one who conceals prime goods, there is total confiscation.

Word by Word

• निहूहतः: (In case of) fraudulent concealment/misrepresentation
• Type: Verb
• Root: निहू (नि+हू)
• Form: धातु: निहू (ह्वे/हू-आह्वाने) । लट्/लृट्-न; कृदन्त: क्त (past passive participle) ‘निहूत’ । प्रथमा/द्वितीया एकवचन?—अत्र प्रयोगः षष्ठी एकवचन ‘निहूतस्य’ इत्यर्थे (genitive sense in rule-style prose); पुल्लिङ्ग/नपुंसकलिङ्ग-सम्भाव्य; ‘निहूहतः’ इति पाठभेद/लिप्यन्तर-रूपम्

• फल्गु-भाण्डम्: inferior/low-grade goods
• Type: Noun
• Root: भाण्ड
• Form: समास: फल्गु + भाण्ड । नपुंसकलिङ्ग, प्रथमा/द्वितीया एकवचन

• शुल्क-अष्टगुणः: eight times the duty (customs)
• Type: Noun
• Root: शुल्क; गुण
• Form: समास: शुल्कस्य अष्टगुणः (षष्ठी-तत्पुरुष) । पुल्लिङ्ग, प्रथमा एकवचन

• दण्डः: penalty/fine
• Type: Noun
• Root: दण्ड
• Form: पुल्लिङ्ग, प्रथमा एकवचन

• सार-भाण्डम्: valuable/high-grade goods
• Type: Noun
• Root: भाण्ड
• Form: समास: सार + भाण्ड । नपुंसकलिङ्ग, प्रथमा/द्वितीया एकवचन

• सर्व-अपहारः: total confiscation (forfeiture of all goods)
• Type: Noun
• Root: अपहार
• Form: समास: सर्व + अपहार । पुल्लिङ्ग, प्रथमा एकवचन

Entities Mentioned

• customs authority
• smugglers

More Details

FAQs

What is the logic of different penalties for phalgu vs sāra goods?

Higher-value concealment threatens greater revenue loss and corruption risk; harsher sanctions raise expected cost and protect strategic/high-margin items.