Adhyakshaprachara Adhyaya 12 Sutra 19 - Arthashastra | Kannada | Vedapath

Kautilya

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Sutra 19

Devanagari script

कृतभाण्डव्यवहारमेकमुखमत्ययं चान्यत्र कर्तृक्रेतृविक्रेतृऋणां स्थापयेत् ॥ कZ_०२.१२.१९ ॥

Transliteration

kṛtabhāṇḍavyavahāramekamukhamatyayaṃ cānyatra kartṛkretṛvikretṛṛṇāṃ sthāpayet

Translation

ತಯಾರಿತ ಸರಕುಗಳ ವ್ಯವಹಾರಗಳನ್ನು ಒಂದೇ ಅಧಿಕೃತ ಮಾರ್ಗದ ಮೂಲಕ ದಾಖಲಿಸಬೇಕು; ಮತ್ತು ತಪ್ಪುಪಾವತಿ/ಬಾಕಿಯನ್ನು ಬೇರೆವಾಗಿ ದಾಖಲಿಸಿ—ತಯಾರಕ, ಖರೀದಿದಾರ, ಮಾರಾಟಗಾರ, ಸಾಲಗಾರರ ನಡುವೆ ಹೊಣೆಗಾರಿಕೆಯನ್ನು ನಿಗದಿಪಡಿಸಬೇಕು.

Word by Word

कृतdone, effected, completed

भाण्डव्यवहारम्transaction/dealing in goods

एकमुखम्one-sided; having a single party/face

अत्ययम्default; lapse; transgression

चand

अन्यत्रelsewhere; otherwise; in other cases

कर्तृdoer; agent; responsible actor

क्रेतृbuyer

विक्रेतृseller

ऋणाम्of debts; of liabilities

स्थापयेत्should establish/record/register

Entities Mentioned

Producers

Buyers

Sellers

Debtors

State registry/office

FAQs

What does ‘ekamukha’ achieve administratively?

Centralized control: fewer leakages, easier audits, and consistent pricing/tax assessment through one authorized point.

Why list maker, buyer, seller, and debtor?

To prevent blame-shifting and to fix enforceable responsibility across the supply and credit chain.