अध्यक्षश्चैषां खन्यध्यक्षेण व्याख्यातः ॥ कZ_०२.२८.०६ ॥
adhyakṣaś caiṣāṃ khanyadhyakṣeṇa vyākhyātaḥ
एषामध्यक्षः खन्यध्यक्षेण यथा व्याख्यातः तथा बोध्यः।
To avoid repetition and to standardize controls—record-keeping, inspections, penalties, and revenue safeguards—across revenue-critical departments.