Hindu Administrative Institutions c9.s5.13

c9.s5.13

Connected with this department was the Accounts department which was presumably under the charge of special superintendents who were directly responsible to the Sannidhāta. To exercise proper control over the finances of the state it was deemed a necessity to maintain an Accounts department as well as a Record office. Monahan is right when he interprets the akṣapaṭala both as an accountant’s office and a general record room.¹ Here were maintained books well-arranged according to the respective accounts of countries, villages, families and corporations. There was further noted against the individual member of each family of a village, or country, his profession, age, caste and income. There were also title-deeds as regards the sale and purchase of lands as well as royal grants, showing the special cases wherein remission of taxes was generally allowed. In short every minute detail in respect of the finances of the realm was recorded by entry in the respective account-books. Not only were books maintained for noting down the items of income to the state but there were also corresponding books for expenditure.²