The Rashtrakutas and their Times c18.s1.19

c18.s1.19

We have already seen that the terms *udranga* and *uparikara* are very nearly or identically the same as the expressions *bhāgakara* and *bhogakara*. The two Gadyāṇas, which the villagers of Tuppad Kurahatti had to pay for the remuneration of the country *gāvuṇḍa*, was a tax on land which had to be paid over and above (=*upari*) the normal land tax. *Uparikara*, therefore, was quite an appropriate term to denote it, since it was an additional impost. *Bhogakara*, therefore, becomes identical with *uparikara*, either term denoting taxes, normal or additional, in kind or cash that were imposed for the part payment of the salaries of the mofussil state officers. Fleet was inclined to hold that *uparikara* may have been the tax on temporary tenants who had no proprietory rights in the village soil.⁸ There is, however, no independent evidence to show that the government used to impose any extra or special taxation on such tenants. There was besides no reason why state records should distinguish the tax paid by the permanent tenants from that obtained from temporary cultivators. The theory, therefore, that *udranga* was a tax on permanent and *uparikara* on temporary tenants yet remains to be proved and is not likely to be correct.