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तस्य अतिक्रमे पूर्वः साहस दण्डः, तटाक वामनं च ॥
Violation of this rule shall be punished with the first amercement.
english translation
पञ्च वर्ष उपरत कर्मणः सेतु बन्धस्य स्वाम्यं लुप्येत, अन्यत्र आपद्भ्यः ॥
The same punishment shall be meted out for emptying a tank of its water (tatákavámanam cha). Buildings of any kind (setubandha), neglected for five consecutive years shall be forfeited, except in calamities.
english translation
तटाक सेतु बन्धानां नव प्रवर्तने पाञ्चवर्षिकः परिहारः, भग्न उत्सृष्टानां चातुर्वर्षिकः, समुपारूढानां त्रैवर्षिकः, स्थलस्य द्वैवर्षिकः ॥
(Remission of taxes.) In the case of construction of new works, such as tanks, lakes, etc., taxes (on the lands below such tanks) shall be remitted for five years (panchavárshikah parihárah). For repairing neglected or ruined works of similar nature, taxes shall be remitted for four years. For improving or extending water-works, taxes shall be remitted for three years. In the case of acquiring such newly started works by mortgage or purchase, taxes on the lands below such works shall be remitted for two years.
english translation
स्व आत्म आधाने विक्रये च ॥
If uncultivated tracts are acquired (for cultivation) by mortgage, purchase or in any other way, remission of taxes shall be for two years.
english translation
खात प्रावृत्तिम् अनदी निबन्ध आयतन तटाक केदार आराम षण्ड वापानां सस्य वर्ण भाग उत्तरिकम् अन्येभ्यो वा यथा उपकारं दद्युः ॥
Out of crops grown by irrigation by means of wind power or bullocks (vátapravartimanandinibandháyatana) or below tanks, in fields, parks, flower gardens, or in any other way, so much of the produce as would not entail hardship on the cultivators may be given to the Government.
english translation