State and Government in Ancient India c20.99

Language: English

c20.99

When the land-owner failed to pay the land-tax, his land was sold away after a certain period, which varied from place to place and time to time. Under Rājendra Chola the period of grace extended to three years,² but it was reduced to two by Kulottuṅga.³ Interest was often charged on the amount in arrears. We have shown already how this principle was allowed to operate even in the case of lands belonging to Brāhmaṇas and temples. It is, however, rather surprising to find that Smṛitis should nowhere refer to the state's right to confiscate the lands of the defaulting owners. Was this right claimed only after *c.* 900 A. D.?

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