State and Government in Ancient India c20.84

c20.84

When the cultivator suffered owing to an adverse change in the circumstances, e.g. the land becoming sandy due to the encroachment of the sea, the state used to remit or reduce the tax as demanded by the situation.³ In all cases, however, an automatic relief was obtained to a certain extent, for the dues were usually collected in kind; if the yield was less, the state naturally got less.