Arthashastra
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शुल्क अध्यक्षः शुल्क शालां ध्वजं च प्रान् मुखम् उदन् मुखं वा महा द्वार अभ्याशे निवेशयेत् ॥
THE Superintendent of Tolls shall erect near the large gate of the city both the tollhouse and its flag facing either the north or the south. When merchants with their merchandise arrive at the toll-gate.
english translation
zulka adhyakSaH zulka zAlAM dhvajaM ca prAn mukham udan mukhaM vA mahA dvAra abhyAze nivezayet ॥
hk transliteration by Sanscriptशुल्क आदायिनश् चत्वारः पञ्च वा सार्थ उपयातान् वणिजो लिखेयुः के कुतस्त्याः कियत् पण्याः क्व च अभिज्ञानं मुद्रा वा कृता इति ॥
four or five collectors shall take down who the merchants are, whence they come, what amount of merchandise they have brought and where for the first time the sealmark (abhijnánamudrá) has been made (on the merchandise).
english translation
zulka AdAyinaz catvAraH paJca vA sArtha upayAtAn vaNijo likheyuH ke kutastyAH kiyat paNyAH kva ca abhijJAnaM mudrA vA kRtA iti ॥
hk transliteration by Sanscriptअमुद्राणाम् अत्ययो देय द्वि गुणः ॥
Those whose merchandise has not been stamped with sealmark shall pay twice the amount of toll.
english translation
amudrANAm atyayo deya dvi guNaH ॥
hk transliteration by Sanscriptकूट मुद्राणां शुल्क अष्ट गुणो दण्डः ॥
For counterfeit seal they shall pay eight times the toll.
english translation
kUTa mudrANAM zulka aSTa guNo daNDaH ॥
hk transliteration by Sanscriptभिन्न मुद्राणाम् अत्ययो घटिका स्थाने स्थानम् ॥
If the sealmark is effaced or torn, (the merchants in question) shall be compelled to stand in ghatikásthána.
english translation
bhinna mudrANAm atyayo ghaTikA sthAne sthAnam ॥
hk transliteration by Sanscript