The Colas c27.8

c27.8

The names of the taxes and their nature, so far as known, are generally learnt from the numerous records of exemptions granted to various institutions from the payment of these dues. Although the local assemblies are seen to have been responsible for the bulk of such exemptions, examples are not wanting of the king granting similar exemptions in particular cases.¹⁵ In either case, each authority must be understood to have remitted the particular dues which it would have been entitled to levy in the absence of the remission. This is expressly stated in some instances as when the *sabhā-viniyōgam* is said to be remitted on some temple lands which were already *ūr-kīḻ-iraiyili*.¹⁶ Cases of remission must be carefully distinguished from those of commutation in which, as has been shown elsewhere, all future dues were provided for by the pay-