Sutra 34

Devanagari script

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

Transliteration

rājārthe kāraṇikasyāpratibadhnataḥ pratiṣedhayato vā ājñāṃ nibandhād āyavyayam anyathā nīvīm avalikhato dviguṇaḥ

Translation

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).

Word by Word

राजार्थेin the king’s business / in state matters

कारणिकस्यof the accountant (official)

अप्रतिबध्नतः(of one) not restraining / not preventing

प्रतिषेधयतः(of one) forbidding / preventing

वाor

आज्ञाम्an order / command

निबन्धात्from the record/document (register)

आदायhaving taken / taking

व्ययम्expenditure (an expense entry/amount)

अन्यथाotherwise / falsely

नीवीम्the reserve fund / capital (treasury reserve)

अवलिखतः(of one) altering/defacing by writing; tampering (with entries)

द्विगुणःdouble (as penalty/fine)

Entities Mentioned

rājā (state/king)

kāraṇika (officer/accountant)

FAQs

Why is the fine ‘double’ for these acts?

Because they occur in the king’s business and undermine command-and-control and fiscal integrity; the state treats them as aggravated misconduct.

What is the governance principle implied by ‘nibandha’?

A binding written register functions as the authoritative source; deviations from it signal fraud or unauthorized action.