Kautilya's Arthashastra 2.12.28

2.12.28

lavaṇādhyakṣaḥ pākamuktaṃ lavaṇabhāgaṃ prakrayaṃ ca yathākālaṃ saṃgṛhṇīyād, vikrayāc ca mūlyaṃ rūpaṃ vyājīṃ ca //

Soon after crystalisation of salt is over, the superintendent of salt shall in time collect both the money-rent (prakraya) and the quantity of the shares of salt due to the government; and by the sale of salt (thus collected as shares) he shall realise not only its value (múlyam), but also the premium of five per cent (vyájím), both in cash (rúpa).