विपर्यये तमेव प्रति स्यात् ॥ कZ_०२.७.२० ॥
viparyaye tameva prati syāt
उलट परिस्थितीत तोच दायित्व त्याच व्यक्तीवर राहील।
Whichever side benefits from or causes the irregular change in entries bears liability; if circumstances reverse, the charge follows the responsible party.