Sutra 3

Devanagari script

अमुद्राणामत्ययो देयद्विगुणः ॥ कZ_०२.२१.०३ ॥

Transliteration

amudrāṇām atyayo deyadviguṇaḥ

Translation

សម្រាប់ទំនិញដែលគ្មានត្រាផ្លូវការ ទណ្ឌកម្ម (ចំពោះបទល្មើស) ត្រូវជាពីរដងនៃចំនួនដែលត្រូវបង់។

Word by Word

• अमुद्राणाम्: of (documents/items) without a seal
• Type: Noun
• Root: मुद्रा
• Form: षष्ठी-बहुवचनम् (Genitive plural), स्त्रीलिङ्ग; नञ्-पूर्वक-तत्पुरुषः (अ- + मुद्रा) = ‘अमुद्रा’

• अत्ययः: the penalty/forfeit (incurred)
• Type: Noun
• Root: अति + इ (अत्यय)
• Form: प्रथमा-एकवचनम् (Nominative singular), पुल्लिङ्ग

• देय: to be paid / payable
• Type: Adjective (Gerundive/Kṛtya)
• Root: दा (देय)
• Form: कृत्य-प्रत्यय (यत्) ‘देय’ = ‘देयम्/देयः’; here used predicatively: ‘to be paid’

• द्विगुणः: double (twofold)
• Type: Adjective
• Root: द्वि + गुण
• Form: प्रथमा-एकवचनम् (Nominative singular), पुल्लिङ्ग; ‘द्विगुण’ = ‘twofold/double’

Entities Mentioned

• customs authority
• unsealed goods/shipments

More Details

FAQs

What governance logic underlies a 'double due' penalty for unsealed goods?

It makes evasion economically irrational by making the expected cost exceed the avoided duty, while still being administratively simple to compute.