अपसर्पेणैवोपलभ्येतेति कौटिल्यः ॥ कZ_०२.९.१२ ॥
apasarpeṇaivopalabhyeteti kauṭilyaḥ
अपसर्पेण एव उपलभ्यते इति कौटिल्यः।
He rejects reliance on tidy proportional accounts and insists on covert verification because skilled officials can make figures appear normal while hiding diversion.