Sutra 35

Devanagari script

एवं मूल्यं च भागं च व्याजीं परिघमत्ययम् ॥ कZ_०२.१२.३५अब् ॥

Transliteration

evaṃ mūlyaṃ ca bhāgaṃ ca vyājīṃ parigham atyayam

Translation

ଏଭଳି ମୂଲ୍ୟ, ଭାଗ (ଦେୟ ଅଂଶ), ‘ବ୍ୟାଜୀ’ ଲେଭି, ‘ପରିଘ’ ଶୁଳ୍କ ଏବଂ ଦଣ୍ଡ ଲାଗୁ କରାଯିବ।

Word by Word

• एवम्: thus; in this manner
• Type: Indeclinable
• Root: एवम्
• Form: अव्यय (निपात); ‘thus/in this manner’

• मूल्यम्: price; value
• Type: Noun
• Root: मूल्य
• Form: नपुंसकलिङ्ग; एकवचन; द्वितीया (कर्म/उद्देश्य)

• च: and
• Type: Indeclinable
• Root: च
• Form: अव्यय; समुच्चयार्थक

• भागम्: share; portion
• Type: Noun
• Root: भाग
• Form: पुंलिङ्ग; एकवचन; द्वितीया

• च: and
• Type: Indeclinable
• Root: च
• Form: अव्यय; समुच्चयार्थक

• व्याजीम्: a levy/fee called vyāji
• Type: Noun
• Root: व्याजी
• Form: स्त्रीलिङ्ग; एकवचन; द्वितीया

• परिघम्: a toll/charge called parigha
• Type: Noun
• Root: परिघ
• Form: पुंलिङ्ग; एकवचन; द्वितीया

• अत्ययम्: excess; surcharge; penalty
• Type: Noun
• Root: अत्यय
• Form: पुंलिङ्ग; एकवचन; द्वितीया

Entities Mentioned

• salt/mines revenue administration
• buyers and sellers

More Details

FAQs

What governance principle is reflected in listing price, shares, levies, cesses, and penalties together?

A modular revenue design: separate instruments for value (price), entitlement (share), transactions (levy/cess), and enforcement (penalty), making administration auditable and scalable.