Hindu Administrative Institutions c9.s5.24

c9.s5.24

The accompanying books were preserved in shelves opposite which seats were arranged for clerks to sit and work with. Duly qualified men were appointed as assistants in the office. Yājñavalkya recommends loyal and honest men for the work of collection and disbursement.² In Kāmandaka’s opinion these were to be selected by the king from his own kinsmen who must, however, be experts in different branches of business.³ The working year was reckoned as 354 days and nights. The budget seasons commenced towards the close of the month of Ashāda, or roughly the middle of July.⁴ Strict discipline was maintained. No government servant could absent himself without leave. Any loss occurring during such voluntary absence should be made good from his private property. Again loss of revenue due to ignorance (अज्ञानं), carelessness (आलस्यं), inadvertence (प्रमाद), fear (भय), selfishness on the part of government servants (काम, कोप, दर्प, लोभ), was adequately compensated for. This amount was in no way fixed. Manu ordains a fine equal to the loss while Parāśara, Bṛhaspati, and Uśanas recommend eight, ten, and twenty times the loss. Kauṭalya rules the fine to be proportional to the guilt.¹