Sutra 20

Devanagari script

काचव्यवहारिणो महाकारवश्च विंशतिकराः ॥ कZ_०५.२.२० ॥

Transliteration

kācavyavahāriṇo mahākāravaś ca viṃśatikarāḥ

Translation

ពាណិជ្ជករ​កញ្ចក់ និងសិប្បករ/ជាងធំៗ ត្រូវបង់ពន្ធ/កាតព្វកិច្ច ២០ (ឯកតា)។

Word by Word

• काच-व्यवहारिणः: dealers/traders in glass (crystal)
• Type: Noun (agent noun)
• Root: व्यवहृ (√हृ)
• Form: पुंलिङ्ग; प्रथमा-बहुवचन; व्यवहारिन्-शब्द (कर्तरि णिनि-प्रत्ययान्त), समासे पूर्वपदं काच (षष्ठी-सम्बन्धः: काचस्य व्यवहारिणः)

• महाकारवः: master artisans / great craftsmen
• Type: Noun
• Root: कारु (कारव)
• Form: पुंलिङ्ग; प्रथमा-बहुवचन; कारव-शब्द (कारीगर/शिल्पी), विशेषण-पूर्वपद महा-

• च: and
• Type: Particle
• Root: च
• Form: समुच्चयार्थक अव्यय

• विंशति-कराः: those assessed at a twenty-unit tax rate (the ‘twenty-tax’ class)
• Type: Noun
• Root: कृ (कर)
• Form: पुंलिङ्ग; प्रथमा-बहुवचन; कर-शब्द (कर/शुल्क), पूर्वपद संख्यावाचक विंशति- (विंशतेः कराः = जिनका कर 20 है/20-कर वाले)

Entities Mentioned

• glass traders
• large-scale artisans

More Details

FAQs

Why distinguish ‘mahākārava’ from smaller craftsmen?

To apply higher compliance expectations and a higher fiscal burden to larger producers with greater output and revenue capacity.