Hindu Administrative Institutions c9.s2.18

c9.s2.18

In his opinion the officer collecting twice the fixed sum as revenue would be sucking the life-blood of the people by his action. It is for the state to prevent such offences of a grave nature; for to tolerate them is tantamount to digging the grave of the administration. Further Kauṭalya enunciates the principle of granting remissions in deserving cases such as cultivators under unfavourable circumstances.³ In this and other respects Kauṭalya shows himself a practical man; but at the same time he does follow the beaten track of the *Dharma Śāstras*.