Arthashastra

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तत्र दश बन्धो दण्डः ॥

Herein a fine of ten times the amount in question shall be imposed.

english translation

tatra daza bandho daNDaH ॥

hk transliteration by Sanscript

कोश द्रव्याणां वृद्धि प्रयोगाः प्रयोगः ॥

Lending the money of the treasury on periodical interest is a loan.

english translation

koza dravyANAM vRddhi prayogAH prayogaH ॥

hk transliteration by Sanscript

पण्य व्यवहारो व्यवहारः ॥

Carrying on trade by making use of government money is trading.

english translation

paNya vyavahAro vyavahAraH ॥

hk transliteration by Sanscript

तत्र फल द्वि गुणो दण्डः ॥

These two acts shall be punished with a fine of twice the profit earned.

english translation

tatra phala dvi guNo daNDaH ॥

hk transliteration by Sanscript

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