Hindu Administrative Institutions c9.s1.102

c9.s1.102

Some of these have been referred to by Dr. Jolly in his introduction to the scholarly edition of the *Arthaśāstra*² in favour of his theory that the *Kauṭalīya* mentions immoral and unscrupulous ways of taxation, thus departing from the *Dharmaśāstras*.³ These taxes, though raised by practice of fraud, need not be regarded unscrupulous for the following reasons:—