State and Government in Ancient India c16.106

c16.106

Officers of the finance department in charge of the allotment of revenues rarely figure in Smṛitis or inscriptions. They are referred to as *vyayādhikārins* or *kṛtyākṛityeshu arthaniyojakas* by Nilakaṇṭha, the commentator of the *Mahābhārata*.³ It appears that the king, the premier and the *dānādhipati* (minister for charity) jointly performed the duty of the finance department. In the Chaulukya administration, however, there wss a separate officer in charge of disbursements known as *vyayakaraṇamahāmātya*.⁴