Hindu Administrative Institutions c9.s5.35

c9.s5.35

1. A later entry of a former realization.
2. And *vice versa* (these two are generally in cases of rice, wheat, and other crops).
3. Leaving out what ought to be got.
4. Entering as realized though not actually realized. (This latter may be taxes from Brahmans).
5. Actually collecting and not entering it and
6. The reverse.
7. Realizing a portion due and showing it full.
8. *Vice versa*.
9. Gathering one sort and entering another, e.g., pulses for rice.
10. Realizing from a certain source or party and entering a different source.
11. Paying where no payment is due and
12. *Vice versa*.
13. Not paying on proper occasions such as gifts on marriage day.
14. Irregular and later payments so as to receive bribes from the party.
15. Giving large gifts in place of small gifts and 16. *Vice versa.*
17. Wrong entry of gifts awarded.
18. Wrong entry of the names of the donee.
19. Crediting a wrong thing in the place of another received.
20. Wrong entries of raw materials paid for and not paid for.
21. Entering individual assessments for a levy on the whole village and
22. *Vice versa.*
23. Exchanging valuable commodities for those of lower value and
24. *Vice versa.*
25. Entering increased prices for objects of low value and
26. *Vice versa.* 27-28. Wrong entry as to the actual number of days worked both by adding and subtracting.
29. Months not tallying with years, and
30. Days not tallying with months.
31. Wrong transactions as regards labourers' pay, etc.
32. Misrepresenting sources of income.
33. Misrepresenting charities given.
34. False statements of actual fact. (The commentator cites as an example that the superintendent of the ferry appropriating the dues to himself under the shelter of a false plea that the Srotriyas alone crossed the river).
35. No consistency even in entry of fixed items.
36. False representation of standards of test and fineness. 37-40. Misappropriation by use of false weights and measures, by giving wrong prices, by deceit in the counting of the numbers of articles bought or sold, and by the use of wrong cubic measurements (*bhājana*).