Hindu Administrative Institutions c9.s1.95

c9.s1.95

² Some of these terms have been left untranslated by Fleet. Most of them occur in Bk. ii, chap. viii of the *Arthaśāstra* as sources of revenue. According to the *Śrīmūlam* commentary ‘*vāta*’ includes the fruit and flower gardens from which revenue went to the king’s exchequer. The interpretation of the term *bhūta* is a little difficult as it does not occur in the technical literature so far to our knowledge. It may mean ‘a tax that has been given up and revised now’. But the other question is on what it was assessed. Hence it is advisable to treat *vūta-bhūta* as a compound term, *bhūta* meaning—‘produced or obtained from’. The term *ādeya* Kauṭalya explains सुप्राप्यानुपाल्यः परेषा मप्रत्यादेय इति आदेयः । (Bk. ix. 4) and भोगः is interpreted as ‘राजभागः’ (Bk. xii. 5 ; Trivandrum edition, vol. iii, p. 210). भागः = धान्यषड्भागः (Ibid., vol. i, p. 136 ; Bk. ii, 6).