अपसर्पेणैवोपलभ्येतेति कौटिल्यः ॥ कZ_०२.९.१२ ॥
apasarpeṇaivopalabhyeteti kauṭilyaḥ
କୌଟିଲ୍ୟ କହନ୍ତି: ଏହା କେବଳ ଗୁପ୍ତ ଯାଞ୍ଚ (ଛଦ୍ମ ନିରୀକ୍ଷଣ) ଦ୍ୱାରା ମାତ୍ର ଧରାପଡ଼େ।
He rejects reliance on tidy proportional accounts and insists on covert verification because skilled officials can make figures appear normal while hiding diversion.