Sutra 16

Devanagari script

ध्वजमूलमतिक्रान्तानां चाकृतशुल्कानां शुल्कादष्टगुणो दण्डः ॥ कZ_०२.२१.१६ ॥

Transliteration

dhvajamūlam atikrāntānāṃ cākṛtaśulkānāṃ śulkād aṣṭaguṇo daṇḍaḥ

Translation

ผู้ที่ผ่านจุดธงศุลกากร (ด่านตรวจ) ไปโดยไม่ชำระอากร จะถูกปรับเป็นแปดเท่าของอากรนั้น

Word by Word

• ध्वजमूलम्: the base of the flag (i.e., the customs boundary/marker)
• Type: Noun
• Root: ध्वज + मूल
• Form: नपुंसकलिङ्ग, एकवचन, द्वितीया (अतिक्रान्तानाम् इत्यस्य कर्म-निर्देशः)

• अतिक्रान्तानाम्: of those who have crossed/overstepped
• Type: Participle
• Root: अति + क्रम्
• Form: कृदन्त (क्त-प्रत्ययान्त), बहुवचन, षष्ठी; ‘अतिक्रान्त’ = अतिक्रमणं कृतवताम्

• च: and
• Type: Particle
• Root: च
• Form: समुच्चय-अव्यय

• अकृतशुल्कानाम्: of those who have not paid the duty
• Type: Noun (used adjectivally)
• Root: अ + कृत + शुल्क
• Form: बहुवचन, षष्ठी; ‘अकृतशुल्क’ = येन शुल्कं न कृतम्/न दत्तम्

• शुल्कात्: from/than the duty (amount)
• Type: Noun
• Root: शुल्क
• Form: नपुंसकलिङ्ग, एकवचन, पञ्चमी (अपादान/तुलना-आधारः)

• अष्टगुणः: eightfold
• Type: Adjective
• Root: अष्ट + गुण
• Form: पुंलिङ्ग, एकवचन, प्रथमा; दण्डः इत्यस्य विशेषणम्

• दण्डः: the penalty/fine
• Type: Noun
• Root: दण्ड
• Form: पुंलिङ्ग, एकवचन, प्रथमा; वाक्यस्य विधेयम्

Entities Mentioned

• customs post/checkpoint
• traveler/merchant

More Details

FAQs

How does Kautilya calibrate punishment for customs evasion?

He ties the fine to the duty amount (eightfold), making evasion economically irrational and protecting state revenue.