State and Government in Ancient India c23.s6.22

c23.s6.22

Taxation in south India did not differ very much from that in North India. The land tax was the principal source of revenue ; it varied from 25 percent (on dry crops) to 50 percent (on wet crops under tanks). Village Sabhās or Urs were responsible for its collection in majority of cases. They could grant exemptions under suitable circumstances to individual land holders ; in such cases their share of tax was distributed over other holders. Village Sabhās would also grant perpetual exemption from the land tax on receiving the capitalised value of the tax due. Members of the Sabhā were personally responsible for the tax collection; in case of default the officers of the central government would make them stand in water or under the burning sun as a punishment.