Adhyaya 7

Sutra 1

अक्षपटलमध्यक्षः प्रान्मुखमुदन्मुखं वा विभक्तोपस्थानं निबन्धपुस्तकस्थानं कारयेत् ॥ कZ_०२.७.०१ ॥

The Superintendent of the Accounts Office (akṣapaṭala) should have a segregated office arrangement established, with the record-books kept in a designated place, oriented east-facing or north-facing.

Sutra 2

तत्राधिकरणानां संख्याप्रचारसंजाताग्रं कर्मान्तानां द्रव्यप्रयोगवृद्धिक्षयव्ययप्रयामव्याजीयोगस्थानवेतनविष्टिप्रमाणम् रत्नसारफल्गुकुप्यानामर्घप्रतिवर्णकमानप्रतिमानोन्मानावमानभाण्डम् देशग्रामजातिकुलसंघानां धर्मव्यवहारचरित्रसंस्थानम् राजोपजीविनां प्रग्रहप्रदेशभोगपरिहारभक्तवेतनलाभम् राज्ञश्च पत्नीपुत्राणां रत्नभूमिलाभं निर्देशोत्पातिकप्रतीकारलाभं मित्रामित्राणां च संधिविग्रहप्रदानादानं निबन्धपुस्तकस्थं कारयेत् ॥ कZ_०२.७.०२ ॥

There he should have entered in the register-books: the number, movement, accrual, and balance of cases/administrative matters; for state operations and works, the deployment of funds, increases, decreases, expenditures, time-lags/lead-times, commissions/differentials (vyājī), assignments, workplaces, wages, forced labour (viṣṭi), and measurements/standards; for precious goods, metals, and base commodities, their prices, classification by type/colour, standards of measure and capacity, and records of depreciation or damage to goods; for regions, villages, social groups, lineages, and corporations, their customary law, legal practice, conventions, and institutional arrangements; for those who live by royal service, their grants/seizures, allotments, enjoyment of land/benefits, remissions, rations, wages, and gains; and for the king and his wives and sons, acquisitions of jewels and land, gains from extraordinary instructions and from remedies against calamities/portents; and for allies and enemies, records of treaties, hostilities, gifts, and receipts—(all) to be kept in the register-books.

Sutra 3

ततः सर्वाधिकरणानां करणीयं सिद्धं शेषमायव्ययौ नीवीमुपस्थानं प्रचारं चरित्रं संस्थानं च निबन्धेन प्रयच्छेत् ॥ कZ_०२.७.०३ ॥

Thereafter, for all departments, he shall submit in a written schedule (nibandha) what is to be done and what has been completed, the balance on hand, income and expenditure, the cash reserve (nīvī), attendance/establishment strength, movements/inspections (pracāra), conduct record (caritra), and the operational condition/status (saṃsthāna).

Sutra 4

उत्तममध्यमावरेषु च कर्मसु तज्जातिकमध्यक्षं कुर्यात्सामुदयिकेष्ववक्लृप्तिकम् (अवकॢप्तिकम्) यमुपहत्य राजा नानुतप्येत ॥ कZ_०२.७.०४ ॥

For tasks of superior, middling, and lower grade, he should appoint a corresponding (type-appropriate) superintendent; and for collective/pooled operations (sāmudayika), he should appoint a controller/adjuster (avaklṛptika) such that, if that officer is punished for wrongdoing, the king would not later regret it (i.e., the appointment is defensible and the risk is contained).

Sutra 5

सहग्राहिणः प्रतिभुवः कर्मोपजीविनः पुत्रा भ्रातरो भार्या दुहितरो भृत्याश्चास्य कर्मच्छेदं वहेयुः ॥ कZ_०२.७.०५ ॥

His co-receivers/associates, sureties, those who live off his office, and (where applicable) his sons, brothers, wife, daughters, and servants shall bear the cut-off/forfeiture arising from his official misconduct (i.e., share liability or suffer loss when the office-holder is penalized).

Sutra 6

त्रिशतं चतुःपञ्चाशच्चाहोरात्राणां कर्मसंवत्सरः ॥ कZ_०२.७.०६ ॥

A ‘working year’ (karmasaṃvatsara) consists of three hundred and fifty-four day-and-night cycles.

Sutra 7

तमाषाढीपर्यवसानमूनं पूर्णं वा दद्यात् ॥ कZ_०२.७.०७ ॥

He may render (the accounts/settlement) up to the end of Āṣāḍhī, either short (with a deficit) or complete (in full), as the case may be.

Sutra 8

करणाधिष्ठितमधिमासकं कुर्यात् ॥ कZ_०२.७.०८ ॥

He should institute the intercalary-month adjustment (adhimāsa) under the supervision/control of the office/department (karaṇa).

Sutra 9

अपसर्पाधिष्ठितंच प्रचारम् ॥ कZ_०२.७.०९ ॥

And the inspection/movement circuit (pracāra) should be supervised by secret watchers/counter-agents (apasarpa).

Sutra 10

प्रचारचरित्रसंस्थानान्यनुपलभमानो हि प्रकृतः समुदयमज्ञानेन परिहापयति उत्थानक्लेशासहत्वादालस्येन शब्दादिष्विन्द्रियार्थेषु प्रसक्तः प्रमादेन संक्रोशाधर्मानर्थभीरुभायेन कार्यार्थिष्वनुग्रहबुद्धिः कामेन हिंसाबुद्धिः कोपेन विद्याद्रव्यवल्लभापाश्रयाद्दर्पेण तुलामानतर्कगणितान्तरोपधानाल्लोभेन ॥ कZ_०२.७.१० ॥

An official who fails to ascertain movements/field activity, conduct, and operational condition causes loss to collective revenue through ignorance; through laziness, from inability to endure the effort of rising to duty; through negligence, being absorbed in sense-objects such as sounds; through fear—of public outcry, of illegality, or of harmful consequences; through desire, showing undue favor to petitioners; through anger, developing a tendency to harm; through arrogance, relying on favorites and on the supports of learning and wealth; and through greed, by falsifying weights and measures and by manipulating reasoning and calculations through concealed discrepancies.

Sutra 11

तेषामानुपूर्व्या यावानर्थोपघातस्तावानेकोत्तरो दण्डः इति मानवाः ॥ कZ_०२.७.११ ॥

According to the Mānavas: in that sequence, the penalty should increase step-by-step in proportion to the extent of material harm caused.

Sutra 12

सर्वत्राष्टगुणः इति पाराशराः ॥ कZ_०२.७.१२ ॥

According to the Pārāśaras: everywhere (for these cases) the penalty is eightfold.

Sutra 13

दशगुणः इति बार्हस्पत्याः ॥ कZ_०२.७.१३ ॥

(Some authorities hold that the fine/forfeiture should be) tenfold—so say the followers of Bṛhaspati.

Sutra 14

विंशतिगुणः इत्यौशनसाः ॥ कZ_०२.७.१४ ॥

(Others hold it should be) twentyfold—so say the followers of Uśanas.

Sutra 15

यथापराधमिति कौटिल्यः ॥ कZ_०२.७.१५ ॥

Kauṭilya says: (the penalty should be) in proportion to the offense.

Sutra 16

गाणनिक्यानि आषाढीमागच्छेयुः ॥ कZ_०२.७.१६ ॥

The accountants (gāṇanikas) should present themselves in Āṣāḍha (for the scheduled accounting/audit).

Sutra 17

आगतानां समुद्रपुस्तकभाण्डनीवीकानामेकत्रासम्भाषावरोधं कारयेत् ॥ कZ_०२.७.१७ ॥

For those who have arrived—(bringing) the cash-book/summary register (samudra-pustaka), the inventory/stock record (bhāṇḍa), and the capital/advance ledger (nīvī)—he should arrange that they are kept from conferring with one another in one place (i.e., prevent collusion during examination).

Sutra 18

आयव्ययनीवीनामग्राणि श्रुत्वा नीवीमवहारयेत् ॥ कZ_०२.७.१८ ॥

After hearing the opening figures of revenue, expenditure, and the nīvī (standing balance/advance fund), he should have the nīvī brought under charge/entered for verification (i.e., take it up for audit settlement).

Sutra 19

यच्चाग्रादायस्यान्तरपर्णे नीव्यां वर्धेत व्ययस्य वा यत्परिहापयेत्तदष्टगुणमध्यक्षं दापयेत् ॥ कZ_०२.७.१९ ॥

If, after the opening entry, in an intermediate folio the nīvī is increased by suppressing revenue, or if any portion of expenditure is made to disappear, he shall make the superintendent (adhyakṣa) pay eightfold of that amount.

Sutra 20

विपर्यये तमेव प्रति स्यात् ॥ कZ_०२.७.२० ॥

In the reverse case, it shall be against that very person (i.e., liability shifts to the other party accordingly).

Sutra 21

यथाकालमनागतानामपुस्तकभाण्डनीवीकानां वा देयदशबन्धो दण्डः ॥ कZ_०२.७.२१ ॥

For those who do not come at the appointed time—or who come without the required books, inventory record, or nīvī accounts—the penalty is a fine of ten paṇas (dasha-bandha) payable.

Sutra 22

कार्मिके चोपस्थिते कारणिकस्याप्रतिबध्नतः पूर्वः साहसदण्डः ॥ कZ_०२.७.२२ ॥

And when the working staff (kārmika) are present, if the responsible officer (kāraṇika) does not restrain/prevent (misconduct), the earlier-grade sāhasa penalty (a prescribed fine for misconduct/violence) applies to him.

Sutra 23

विपर्यये कार्मिकस्य द्विगुणः ॥ कZ_०२.७.२३ ॥

In case of discrepancy/irregularity, the penalty (liability) of the responsible functionary is double.

Sutra 24

प्रचारसमं महामात्राः समग्राः श्रावयेयुरविषममन्त्राः ॥ कZ_०२.७.२४ ॥

Senior officers, being fully apprised, should present reports in accordance with the established procedure, and their statements should be uniform (non-contradictory).

Sutra 25

पृथग्भूतो मिथ्यावादी चैषामुत्तमं दण्डं दद्यात् ॥ कZ_०२.७.२५ ॥

If any of them acts separately (outside the collective process) and is found speaking falsely, he should be given the highest penalty.

Sutra 26

अकृताहोरूपहरं मासमाकाङ्क्षेत ॥ कZ_०२.७.२६ ॥

For an account/return not yet rendered, one may wait for a month before taking action.

Sutra 27

मासादूर्ध्वं मासद्विशतोत्तरं दण्डं दद्यात् ॥ कZ_०२.७.२७ ॥

After the month has passed, he should impose a fine of two hundred (plus) per month of further delay.

Sutra 28

अल्पशेषलेख्यनीवीकं पञ्चरात्रमाकाङ्क्षेत ॥ कZ_०२.७.२८ ॥

For a written account showing only a small remainder/balance, one may wait five nights (five days) for reconciliation.

Sutra 29

ततः परं कोशपूर्वमहोरूपहरं धर्मव्यवहारचरित्रसंस्थानसंकलननिर्वर्तनानुमानचारप्रयोगैरवेक्षेत ॥ कZ_०२.७.२९ ॥

Thereafter, he should examine the (receipt-side) daily return that is to be entered into the treasury, by applying checks based on law, transactions, conduct, organizational arrangements, compilation, execution results, inference, and investigative deployment.

Sutra 30

दिवसपञ्चरात्रपक्षमासचातुर्मास्यसंवत्सरैश्च प्रतिसमानयेत् ॥ कZ_०२.७.३० ॥

He should reconcile them comparatively by day, five-day period, fortnight, month, four-month period, and year.

Sutra 31

व्युष्टदेशकालमुखोत्पत्त्यनुवृत्तिप्रमाणदायकदापकनिबन्धकप्रतिग्राहकैश्चायं समानयेत् ॥ कZ_०२.७.३१ ॥

He should reconcile this (receipt) by checking provenance (place, time, and source), origin and continuity, standards of measure, and by verifying the roles of the giver, the one who causes delivery, the recorder, and the receiver.

Sutra 32

व्युष्टदेशकालमुखलाभकारणदेययोगप्रमाणाज्ञापकोद्धारकविधातृकप्रतिग्राहकैश्च व्ययं समानयेत् ॥ कZ_०२.७.३२ ॥

He should reconcile expenditure by verifying place, time, source, intended benefit, stated cause, the payable amount and its appropriateness, standards of measure/evidence, the authorizer, the disburser/withdrawer, the implementer, and the recipient.

Sutra 33

व्युष्टदेशकालमुखानुवर्तनरूपलक्षणप्रमाणनिक्षेपभाजनगोपायकैश्च नीवीं समानयेत् ॥ कZ_०२.७.३३ ॥

He shall reconcile and carry forward the balance (nīvī) by verifying: the elapsed place and time, the sequence and headings (mukha) of entries, conformity to orders, the item’s form and identifying marks, its measures/weights, deposits, containers, and the methods of safeguarding.

Sutra 34

राजार्थे कारणिकस्याप्रतिबध्नतः प्रतिषेधयतो वाज्ञां निबन्धादायव्ययमन्यथा नीवीमवलिखतो द्विगुणः ॥ कZ_०२.७.३४ ॥

If, in the king’s business, an officer (kāraṇika) fails to enforce due restraint, or obstructs a lawful order; or records income and expenditure contrary to the written register; or falsifies the carried-forward balance (nīvī)—the penalty is double (the standard fine).

Sutra 35

क्रमावहीनमुत्क्रममविज्ञातं पुनरुक्तं वा वस्तुकमवलिखतो द्वादशपणो दण्डः ॥ कZ_०२.७.३५ ॥

For recording an item-entry that is missing its proper sequence, out of order, unclear/indeterminate, or duplicative, the fine is twelve paṇas.

Sutra 36

नीवीमवलिखतो द्विगुणः ॥ कZ_०२.७.३६ ॥

For falsifying the carried-forward balance (nīvī), the penalty is double.

Sutra 37

भक्षयतोऽष्टगुणः ॥ कZ_०२.७.३७ ॥

For consuming (misappropriating) the goods, the penalty is eightfold.

Sutra 38

नाशयतः पञ्चबन्धः प्रतिदानं च ॥ कZ_०२.७.३८ ॥

For destroying the goods, the penalty is ‘fivefold bond’ (pañcabandha) and restitution as well.

Sutra 39

मिथ्यावादे स्तेयदण्डः ॥ कZ_०२.७.३९ ॥

For false testimony/false statement, the penalty is that prescribed for theft.

Sutra 40

पश्चात्प्रतिज्ञाते द्विगुणः प्रस्मृतोत्पन्ने च ॥ कZ_०२.७.४० ॥

If (the falsehood/denial) occurs after having earlier acknowledged/undertaken (the claim), the penalty is double; likewise when it arises after being reminded or after recollection.

Sutra 41

महोपकारं चाध्यक्षं प्रग्रहेणाभिपूजयेत् ॥ कZ_०२.७.४१च्द् ॥

A superintendent who renders great service should be honored and retained through ‘pragraha’—a securing favor (gratuity/privilege) that binds loyalty.