Hindu Administrative Institutions c8.s2.52

c8.s2.52

Cf. *Apastamba*, ii. 5-10. *Gautama* xi. 12; *Baudha*, i. 10. 18 (7 and 8). This is only one of the few parallel passages some of which are referred to in the introduction to the first volume of *Kauṭalya Arthaśāstra* edited by Dr. Ganapati Sastri of Trivandrum (pp. 6-8). These parallels show unmistakably that one of them is indebted to the other. But who is the original author is the point at issue. It must be said to the credit of the great Mahāmahōpādhyaya that he has proved on substantial evidence that the *Kauṭaliya* is posterior to the *Smṛti* of Yājñavalkya and hence it is indebted to this iaw-book more than anything else.