Arthashastra

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गाणनिक्यानि आषाढीम् आगच्छेयुः ॥

Accounts shall be submitted in the month of Ashádha.

english translation

gANanikyAni ASADhIm AgaccheyuH ॥

hk transliteration by Sanscript

आगतानां समुद्र पुस्तक भाण्ड नीवीकानाम् एकत्र असम्भाषा अवरोधं कारयेत् ॥

When they (the accountants of different districts) present themselves with sealed books, commodities and net revenue, they shall all be kept apart in one place so that they cannot carry on conversation with each other.

english translation

AgatAnAM samudra pustaka bhANDa nIvIkAnAm ekatra asambhASA avarodhaM kArayet ॥

hk transliteration by Sanscript

आय व्यय नीवीनाम् अग्राणि श्रुत्वा नीवीम् अवहारयेत् ॥

Having heard from them the totals of receipts, expenditure, and net revenue, the net amount shall be received.

english translation

Aya vyaya nIvInAm agrANi zrutvA nIvIm avahArayet ॥

hk transliteration by Sanscript

यच् च अग्राद् आयस्य अन्तर पर्णे नीव्यां वर्धेत व्ययस्य वा यत् परिहापयेत्, तद् अष्ट गुणम् अध्यक्षं दापयेत् ॥

By how much the superintendent of a department augments the net total of its revenue either by increasing any one of the items of its receipts or by decreasing anyone of the items of expenditure, he shall be rewarded eight times that amount.

english translation

yac ca agrAd Ayasya antara parNe nIvyAM vardheta vyayasya vA yat parihApayet, tad aSTa guNam adhyakSaM dApayet ॥

hk transliteration by Sanscript

विपर्यये तम् एव प्रति स्यात् ॥

But when it is reversed (i.e., when the net total is decreased), the award shall also be reversed (i.e., he shall be made to pay eight times the decrease).

english translation

viparyaye tam eva prati syAt ॥

hk transliteration by Sanscript