State and Government in Ancient India c20.97

c20.97

There was no permanent settlement of the land tax. The large variation in percentage permitted by the Smṛitis naturally rendered its enhancement possible, when required by the exigencies of the state finance. On the other hand, when canals irrigating certain fields dried up, their taxes had to be reduced. An inscription from Banavāsi (Karṇāṭak) shows that the state in ancient times did not fail to grant the needed relief on such occasions.¹