The Colas c27.4

c27.4

The language of the inscriptions describing the taxes and dues is seldom susceptible of complete or satisfactory interpretation at present, and nothing more can be done than to offer some tentative inferences from the records which will require confirmation or modification in the light of further study. The most general term for taxes and dues employed in the epigraphy of the period is *iṟai* or *vari*. Two other general terms are *manṟu-pāḍu* and *daṇḍam*. The former was of the nature of judicial fine incurred for specific offences.³ *Daṇḍam* is a closely related term and often goes with *manṟupāḍu*; in one instance the former is said to be an instance of the latter.⁴ But *daṇḍam* is a term also employed in another sense at least in one instance. A *daṇḍam* of 3,000 *kalañju* of gold was levied⁵ by Parāntaka I in his 38 year, A.D. 945, on the assembly of Tirukkuḍamūkkil, and the amount was to be paid by them to the Pāṇḍip-paḍai, perhaps the troops (engaged in the) Pāṇḍyan (war). Here the *daṇḍam* has the appearance of a special warlevy, though this is not quite clear. The inscription does not give the reason for the levy. The amount was very huge in this case, and the assembly was still arranging for its payment in the third year of Gaṇḍarāditya, by selling some lands to the local temple. It is also possible that this was a heavy punishment brought down on themselves by the *sabhā* in some manner. A record from Ālaṅguḍi states that Vīrarājēndra levied a special tax of one *kalañju* of gold per *vēli* of land to finance his war against Vēṅgī.⁶