Arthashastra

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ध्वज मूलम् अतिक्रान्तानां च अकृत शुल्कानां शुल्काद् अष्ट गुणो दण्डः ॥

Those merchants who pass beyond the flag of the toll-house without paying the toll shall be fined eight times the amount of the toll due from them.

english translation

dhvaja mUlam atikrAntAnAM ca akRta zulkAnAM zulkAd aSTa guNo daNDaH ॥

hk transliteration by Sanscript

पथिक उत्पथिकास् तद् विद्युः ॥

Those who pass by to and from (the city) shall ascertain (whether or not toll has been paid on any merchandise going along the road.)

english translation

pathika utpathikAs tad vidyuH ॥

hk transliteration by Sanscript

वैवाहिकम् अन्वायनम् औपायिकं यज्ञ कृत्य प्रसव नैमित्तिकं देव इज्या चौल उपनयन गो दान व्रत दीक्षा आदिषु क्रिया विशेषेषु भाण्डम् उच्छुल्कं गच्छेत् ॥

Commodities intended for marriages, or taken by a bride from her parents' house to her husband's (anváyanam), or intended for presentation, or taken for the purpose of sacrificial performance, confinement of women, worship of gods, ceremony of tonsure, investiture of sacred thread, gift of cows (godána, made before marriage), any religious rite, consecration ceremony (dikshá), and other special ceremonials shall be let off free of toll.

english translation

vaivAhikam anvAyanam aupAyikaM yajJa kRtya prasava naimittikaM deva ijyA caula upanayana go dAna vrata dIkSA AdiSu kriyA vizeSeSu bhANDam ucchulkaM gacchet ॥

hk transliteration by Sanscript

अन्यथा वादिनः स्तेय दण्डः ॥

Those who utter a lie shall be punished as thieves.

english translation

anyathA vAdinaH steya daNDaH ॥

hk transliteration by Sanscript

कृत शुल्केन अकृत शुल्कं निर्वाहयतो द्वितीयम् एक मुद्रया भित्त्वा पण्य पुटम् अपहरतो वैदेहकस्य तच् च तावच् च दण्डः ॥

Those who smuggle a part of merchandise on which toll has not been paid with that on which toll has been paid as well as those who, with a view to smuggle with one pass a second portion of merchandise, put it along with the stamped merchandise after breaking open the bag shall forfeit the smuggled quantity and pay as much fine as is equal to the quantity so smuggled.

english translation

kRta zulkena akRta zulkaM nirvAhayato dvitIyam eka mudrayA bhittvA paNya puTam apaharato vaidehakasya tac ca tAvac ca daNDaH ॥

hk transliteration by Sanscript