तुलामानान्तरं हस्तपूरणमुत्करो व्याजी पर्युषितं प्रार्जितं चोपस्थानम् । इति ॥ कZ_०२.१५.११ ॥
tulā-mānāntaraṃ hastapūraṇam utkaro vyājī paryuṣitaṃ prārjitaṃ copasthānam | iti.
ତୁଳା/ମାପରେ ତଫାତ, ‘ହସ୍ତପୂରଣ’ (ହାତରେ ଚୁପେଚାପେ ବଢ଼ାଇବା/କମାଇବା), ଢେର କରିବା, ମିଶ୍ରଣ/ଛଳ-ବ୍ୟବହାର, ବାସି ମାଲ, ଏବଂ ଲୁଚାଇ ସଞ୍ଚୟ—ଏସବୁ ‘ଉପସ୍ଥାନ’ (ଅନିୟମିତ ହେରଫେର) ଅଟେ। ଇତି।
It functions as an inspection checklist: specific fraud modes are named so enforcement can be consistent and evidence-based.
Comparable to standard operating procedures for quality control, metrology compliance, and inventory audit red flags.