Arthashastra
कोशम् अकोशः प्रत्युत्पन्न अर्थ कृच्छ्रः संगृह्णीयात् ॥
THE king who finds himself in a great financial trouble and needs money, may collect (revenue by demand).
english translation
kozam akozaH pratyutpanna artha kRcchraH saMgRhNIyAt ॥
hk transliteration by Sanscript