Sutra 3
Devanagari script
अमुद्राणामत्ययो देयद्विगुणः ॥ कZ_०२.२१.०३ ॥
Transliteration
amudrāṇām atyayo deyadviguṇaḥ
Translation
अमुद्रितानां पण्यानाम् अपराधे देयद्विगुणो दण्डो भवेत्।
Word by Word
अमुद्राणाम्of (documents/items) without a seal
अमुद्राणाम्:
TypeNoun
Rootमुद्रा
Formषष्ठी-बहुवचनम् (Genitive plural), स्त्रीलिङ्ग; नञ्-पूर्वक-तत्पुरुषः (अ- + मुद्रा) = ‘अमुद्रा’
अत्ययःthe penalty/forfeit (incurred)
अत्ययः:
TypeNoun
Rootअति + इ (अत्यय)
Formप्रथमा-एकवचनम् (Nominative singular), पुल्लिङ्ग
देयto be paid / payable
देय:
TypeAdjective (Gerundive/Kṛtya)
Rootदा (देय)
Formकृत्य-प्रत्यय (यत्) ‘देय’ = ‘देयम्/देयः’; here used predicatively: ‘to be paid’
द्विगुणःdouble (twofold)
द्विगुणः:
TypeAdjective
Rootद्वि + गुण
Formप्रथमा-एकवचनम् (Nominative singular), पुल्लिङ्ग; ‘द्विगुण’ = ‘twofold/double’
Entities Mentioned
C
customs authorityU
unsealed goods/shipmentsFAQs
It makes evasion economically irrational by making the expected cost exceed the avoided duty, while still being administratively simple to compute.