Sutra 20

Devanagari script

विपर्यये तमेव प्रति स्यात् ॥ कZ_०२.७.२० ॥

Transliteration

viparyaye tameva prati syāt

Translation

ବିପରୀତ ମାମଲାରେ ଏହି ଦାୟିତ୍ୱ ସେହି ଏକେ ବ୍ୟକ୍ତିଙ୍କ ବିରୁଦ୍ଧରେ ହେବ।

Word by Word

• विपर्यये: in the opposite (case/contingency)
• Type: Noun
• Root: विपर्यय
• Form: पुंलिङ्ग/नपुंसकलिङ्ग; सप्तमी एकवचन (विपर्यये = विपर्यये/विपर्यये ‘in the reverse/opposite case’)

• तम्: him/that (person/thing)
• Type: Pronoun
• Root: तद्
• Form: द्वितीया एकवचन; पुंलिङ्ग/नपुंसकलिङ्ग (object of प्रति)

• एव: indeed; only; just
• Type: Particle
• Root: एव
• Form: निपात; अव्यय (emphatic)

• प्रति: towards; against; with respect to
• Type: Preposition/Particle
• Root: प्रति
• Form: उपसर्ग/अव्यय; governs accusative sense ‘towards/against/in relation to’

• स्यात्: should be; would apply
• Type: Verb
• Root: अस्
• Form: लिङ् (विधिलिङ्) परस्मैपद; प्रथमपुरुष एकवचन; ‘should be/should occur’

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FAQs

How should viparyaye be applied in audit disputes?

Whichever side benefits from or causes the irregular change in entries bears liability; if circumstances reverse, the charge follows the responsible party.