Sutra 33

Devanagari script

तटाकसेतुबन्धानां नवप्रवर्तने पाञ्चवर्षिकः परिहारः भग्नोत्सृष्टानां चातुर्वर्षिकः समुपारूढानां त्रैवर्षिकः स्थलस्य द्वैवर्षिकः ॥ कZ_०३.९.३३ ॥

Transliteration

taṭākasetubandhānāṃ navapravartane pāñcavarṣikaḥ parihāraḥ bhagnotsṛṣṭānāṃ cāturvarṣikaḥ samupārūḍhānāṃ traivarṣikaḥ sthalasya dvaivarṣikaḥ

Translation

对新建水塘与堤坝，给予五年减免/宽免（parihāra）；对破坏后被弃置者，四年；对修复并恢复运行者，三年；对仅为土地（开垦/投入使用）者，两年。

Word by Word

तटाक-सेतु-बन्धानाम्of the constructions of tanks (reservoirs) and embankments/dams

नव-प्रवर्तनेin the case of a new undertaking (new construction/start)

पाञ्च-वर्षिकःfor five years (five-year)

परिहारःremission/exemption

भग्न-उत्सृष्टानाम्of those that are broken and of those that are abandoned

चand

चातुर्-वर्षिकःfor four years (four-year)

समुपारूढानाम्of those that have been restored/come up again

त्रै-वर्षिकःfor three years (three-year)

स्थलस्यof the land/site

द्वै-वर्षिकःfor two years (two-year)

Entities Mentioned

taṭāka

setu-bandha

parihāra

FAQs

How does 3.9.33 use fiscal tools to shape behavior?

By offering graded tax remissions that reward higher public value actions: new construction most, then repair and revival, then simple land development.