Arthashastra
सिद्धं कालम् अप्राप्तं करोति अप्राप्तं प्राप्तं वा इत्य् अवस्तारः ॥
Whoever makes as unripe the ripe time or as ripe the unripe time (of revenue collection) is guilty of fabrication.
english translation
siddhaM kAlam aprAptaM karoti aprAptaM prAptaM vA ity avastAraH ॥
hk transliteration by Sanscript