Sutra 19

Devanagari script

अन्यथावादिनः स्तेयदण्डः ॥ कZ_०२.२१.१९ ॥

Transliteration

anyathāvādinaḥ steyadaṇḍaḥ

Translation

虚偽の申告（誤申告）をする者は、窃盗の刑罰を受ける。

Word by Word

• अन्यथा: otherwise; in a different manner (i.e., falsely)
• Type: Indeclinable
• Root: अन्यथा (अव्यय)
• Form: अव्यय; प्रकार/रीत्या-अर्थे (manner adverb)

• वादिनः: those who speak/claim (here: those who make a false statement)
• Type: Noun (agent noun)
• Root: वद्
• Form: पुंलिङ्ग; प्रथमा-बहुवचन (also usable as nom. pl. common gender by context); कर्तरि ‘वद्’ धातोः शतृ/णिनि-प्रत्ययान्त भावः—‘speakers/claimants’

• स्तेयदण्डः: (they incur) the theft-penalty / punishment as for theft
• Type: Noun
• Root: स्तेय + दण्ड
• Form: पुंलिङ्ग; प्रथमा-एकवचन; समासः—स्तेयस्य दण्डः ‘the penalty for theft’; विधेय/विधानवाक्ये नामवाक्य-रूपेण दण्डविधानम्

Entities Mentioned

• declarant/merchant
• customs authority (implicit)

More Details

FAQs

Why equate misdeclaration with theft?

Because it deprives the state of lawful revenue and corrupts the assessment process; Kautilya treats it as property crime against the treasury.