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104
STUDIES IN THE BHAGAWATI SŪTRA
[Ch. III
confiscation of treasure-trove? fines and forfeitures of property and other fines imposed on the charge of attempt to murder and a serious quarrel according to the law of the land and the gravity of crimes."
Assessment and Collection of Tax
The evidences of the land revenue and customs as mentioned here imply that there were royal officers (revenue-officers) to assess and collect taxes from all possible sources of the state in. come. But they do not provide much information regarding the fiscal administration and the officers of several grades associated with the work of land-settlement, assessment and collection of revenue.
In this respect some idea of fiscal administration is given in the Kal pasūtra in which a reference is made to a Rajjuyasabhā of Hattbivāla of Pāvā, the place of salvation of Lord Mahāvīra. The term 'rajjuya' denotes a settlement officer (or a survey minister) who measured land and he may be identical with rajjugāhakaamacca of Jatakas and the Rājuka of Asokan Inscriptions."
The Bhs does not throw any light upon the method of collecting revenue but it tells that the king warns the Bhata, his officer concerned with the work, not to enter the house of a subject on the auspicious day of birth-ceremony of a new born prince in his family (abhadappavesar)".
In this regard some other Jaina texts refer to the oppressive method of revenue collection resorted to by the king and his officers. In the Āvasyaka Cūrnis it is stated that one king was attacked by his suzerain lord for his failure to pay taxes (Kappaka) in due time.
1 Niśitha Cúrni, 20; p. 1281. Cf. Gautama X. 44; Yojñavallya
Smrti II-2. 34 f.) Manu. VII, 133. 2 Brhat-Kalpa Bhāsya. 4. 5104. See Life in Ancient India, p. 62. 8 Kurudhamma Jataka (II, No. 276). See R.E. III (Kālasi text)
for Rajjuka. BhS, 11, 11, 429. * Avasyaka Cūrni 11, p. 190,
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