आश्वयुजः कार्त्तिकश्च शरत् ॥ कZ_०२.२०.५६ ॥
āśvayujaḥ kārttikaś ca śarat
ଆଶ୍ୱୟୁଜ ଓ କାର୍ତ୍ତିକ—ଏହି ଦୁଇ ମାସ ଶରତ୍ ଋତୁ।
It commonly aligns with post-monsoon movement and harvest-related transactions, enabling assessment, collection, and market regulation.