अपसर्पेणैवोपलभ्येतेति कौटिल्यः ॥ कZ_०२.९.१२ ॥
apasarpeṇaivopalabhyeteti kauṭilyaḥ
कौटिल्य म्हणतो: हे केवळ गुप्त तपासणीने (छुप्या देखरेखीने)च कळते/सापडते।
He rejects reliance on tidy proportional accounts and insists on covert verification because skilled officials can make figures appear normal while hiding diversion.