Sutra 3
Devanagari script
द्रव्यवनच्छिद्रां च देयमत्ययं च स्थापयेदन्यत्रापद्भ्यः ॥ कZ_०२.१७.०३ ॥
Transliteration
dravya-vanacchidrāṃ ca deyam atyayaṃ ca sthāpayet anyatrāpadbhyaḥ
Translation
သူသည် အခွန်ဝင်ငွေသစ်တောများတွင် ဖြစ်ပေါ်သော ယိုစိမ့်မှု/ဆုံးရှုံးမှုများနှင့် ပေးဆောင်ရမည့်အရာ၏ လျှော့ချမှု/လျှော့ပေးမှုများကို—ဘေးအန္တရာယ်ဖြစ်ပွားသည့်အခါများကို မပါဝင်စေဘဲ—မှတ်တမ်းတင်ထားသင့်သည်။
Word by Word
द्रव्यवत्having property/wealth; with assets
द्रव्यवत्:
TypeAdjective
Rootद्रव्य
Form-वत् प्रत्ययान्त; अव्ययीभाव-स्वरूपेण विशेषणम्; अर्थः ‘द्रव्ययुक्तम्/धनयुक्तम्’
अनच्छिद्राम्without loopholes; not defective
अनच्छिद्राम्:
TypeAdjective
Rootछिद्र
Formनञ्-पूर्वक; स्त्रीलिङ्गे द्वितीया एकवचनम्; ‘अ-न-छिद्र’ = निरवकाश-दोष/छिद्र-रहिताम्
चand
च:
TypeParticle
Rootच
Formसमुच्चयार्थक अव्ययम्
देयम्(something) to be given/paid; payable
देयम्:
TypeVerbal adjective (Gerundive)
Rootदा
Formकृत्य-प्रत्यय (यत्); नपुंसकलिङ्गे प्रथमा/द्वितीया एकवचनम्; ‘देय’ = दातव्यम्/प्रदातव्यम्
अत्ययम्penalty; surcharge; fine
अत्ययम्:
TypeNoun
Rootअत्यय
Formपुंलिङ्गे द्वितीया एकवचनम्
चand
च:
TypeParticle
Rootच
Formसमुच्चयार्थक अव्ययम्
स्थापयेत्should establish/fix/lay down
स्थापयेत्:
TypeVerb
Rootस्था
Formलोट् (विधिलिङ्/आज्ञार्थे) परस्मैपदम्; प्रथमपुरुषः एकवचनम्; causative sense not marked here; अर्थः ‘स्थापयति/नियोजयेत्/निर्धारयेत्’
अन्यत्रexcept; otherwise
अन्यत्र:
TypeAdverb
Rootअन्यत्र
Formदेश/विषय-निर्देशार्थक अव्ययम्; ‘except/otherwise’
आपद्भ्यःfrom/except in calamities; in emergencies
आपद्भ्यः:
TypeNoun
Rootआपद्
Formस्त्रीलिङ्गे पञ्चमी बहुवचनम्; ‘आपद्’ = विपत्ति/आपत्कालः
Entities Mentioned
F
forest administration (implied)S
state dues (deya)FAQs
To prevent routine misuse of remissions: write-offs are tightly controlled and only normalized under force majeure, preserving fiscal discipline.
Revenue leakage and operational loss—tracked for accountability, investigation, and performance management.