Sutra 19

Devanagari script

धान्यरसलोहपण्याः शकटव्यवहारिणश्च त्रिंशत्कराः ॥ कZ_०५.२.१९ ॥

Transliteration

dhānyarasalohapaṇyāḥ śakaṭavyavahāriṇaś ca triṃśatkarāḥ

Translation

Dealers in grain, “rasa” (processed liquids/juices), and metals, and those who conduct trade by cart transport, shall pay a thirty (unit) tax/due.

Word by Word

• धान्य-रस-लोह-पण्याः: merchandise consisting of grain, liquids/juices (e.g., oils, syrups), and metals
• Type: Noun (adjective used substantively)
• Root: पण्य (√पण्)
• Form: प्रथमा-बहुवचनम्, पुंलिङ्गः; पण्य-शब्दः ‘विक्रेय-वस्तु’ अर्थे; समासे पूर्वपदानि (धान्य, रस, लोह) उपपदवत्

• शकट-व्यवहारिणः: those who conduct trade/transactions using carts (cart-transport traders)
• Type: Noun (agent)
• Root: व्यवहारिन् (√हृ + वि + अव)
• Form: प्रथमा-बहुवचनम्, पुंलिङ्गः; ‘शकटेन/शकट-सम्बद्धः व्यवहारः’ इति; व्यवहारिन् = व्यवहारं कुर्वन् (व्यापारी/व्यवहर्ता)

• च: and
• Type: Particle
• Root: च
• Form: समुच्चयार्थक-अव्ययम्

• त्रिंशत्-कराः: (they are subject to) thirty taxes/dues (a set of thirty levies)
• Type: Noun
• Root: कर
• Form: प्रथमा-बहुवचनम्, पुंलिङ्गः; त्रिंशत् (संख्या) + कर (शुल्क/कर)

Entities Mentioned

• grain merchants
• liquid/processed goods merchants
• metal merchants
• cart traders/haulers

More Details

FAQs

What is the policy purpose of taxing cart-based traders explicitly?

To capture revenue from mobile commerce and to bring transport-mediated trade under registration and inspection, limiting evasion.

How does this verse complement fixed market-stall taxation?

It ensures traders operating outside fixed stalls (moving by carts) are still taxable and regulable.