State and Government in Ancient India c23.s3.15

c23.s3.15

The kingdom of Harsha was divided into provinces, divisions, districts and sub-divisions. Neither the number of provinces nor the designations of their governors are known. The *Harshacharit* probably refers to them in a vague way when it refers to the appointments of governors of people (*lokapālas*) in different directions.¹ Provinces were divided into Bhuktis ; the Bhukti of Ahichchhatrā is referred to in the Madhuvan and Bansekhra plates of Harsha and it probably comprised of modern Rohilkhand. In the kingdom of Harsha, as in the Gupta empire, the Bhukti corresponded to the modern Commissioner’s division.