Adhyakshaprachara Adhyaya 12 Sutra 26 - Arthashastra | Hindi | Vedapath

Kautilya

Sutra 26

Devanagari script

रूपिकमष्टकं शतम् पञ्चकं शतं व्याजीम् पारीक्षिकमष्टभागिकं शतम् पञ्चविंशतिपणमत्ययं च अन्यत्रकर्तृक्रेतृविक्रेतृपरीक्षितृभ्यः ॥ कZ_०२.१२.२६ ॥

Transliteration

rūpikam aṣṭakaṃ śatam pañcakaṃ śataṃ vyājīm pārīkṣikam aṣṭabhāgikaṃ śatam pañcaviṃśatipaṇamatyayaṃ ca anyatra kartṛ-kretṛ-vikretṛ-parīkṣitṛbhyaḥ

Translation

वह वसूल करे: ‘रूपिक’ शुल्क प्रति सौ आठ; ‘व्याजी’ प्रति सौ पाँच; ‘पारीक्षिक’ (परख/सत्यापन) प्रति सौ एक-अष्टम; और अतिरिक्त रूप से पच्चीस पण का दण्ड-अधिभार—परन्तु जहाँ दोष कर्ता/उत्पादक, क्रेता, विक्रेता या परीक्षक का हो, वहाँ नहीं।

Word by Word

रूपिकम्the rūpika fee/charge (coinage-related fee)

अष्टकम्an ‘eight-unit’ amount (rate/measure)

शतम्a hundred

पञ्चकम्a ‘five-unit’ amount (rate/measure)

शतम्a hundred

व्याजीम्interest (vyāji)

पारीक्षिकम्the assaying/testing fee

अष्टभागिकम्at the rate of one-eighth

शतम्a hundred

पञ्चविंशतिपणम्twenty-five paṇas

अत्ययम्offence/violation (liable to penalty)

चand

अन्यत्रexcept; otherwise than

कर्तृक्रेतृविक्रेतृपरीक्षितृभ्यःfrom (i.e., with respect to) the maker, buyer, seller, and examiner/assayer

Entities Mentioned

kartṛ (producer/artisan)

kretṛ (buyer)

vikretṛ (seller)

parīkṣitṛ (examiner/assayer)

state revenue authority

FAQs

What administrative problem is addressed by combining fixed rates with a penalty surcharge?

It standardizes routine revenue collection (predictable percentages) while reserving a deterrent surcharge for exceptional or non-compliant cases, reducing discretion and corruption in enforcement.

Why specify exceptions for producer, buyer, seller, and examiner?

It clarifies liability boundaries: when fault lies with specific parties, the general penalty surcharge is not automatically imposed, preventing blanket punishment and encouraging accurate assaying.