Public Administration in Ancient India c16.30

c16.30

The principles on which the tax-system was based were sound and reasonable. To use the language of modern Economics, ability and least sacrifice were the guiding principles of the framers of the financial regulations of ancient times. "The King," says the Mahābhārata, "should act in such a way (in collecting his revenues) that his subjects should not feel the pressure of want."¹ Arbitrary exactions were strongly condemned by law-givers as well as by political teachers. Vasistha, one of the early law-givers, for instance, says: "Let him not take property for his own use from (the inhabitants of) his realm."² "Never desire to fill thy treasury by acting unrighteously or from covetousness" is the advice given in the Mahābhārata to the King. And, again, the King is thus admonished in the Great Epic against indulging in exactions: "That avaricious King who through folly oppresses his subjects by levying taxes not mentioned in the Sāstras brings ruin upon himself."³ Kautilya condemns the conduct of over-zealous revenue officials in these words: "When an officer realises double the usual amount of revenue, he drinks the life-blood of the people. The King should prevent such exactions.”