The Mauryan Polity c10.s2.t9.7

c10.s2.t9.7

The title of Chapter 8 of Book II, *samudayasya yuktāpahṛtasya pratyānayanam* shows that the yuktas, generally accountants and clerks, had something to do with the collection of the revenue. It is reasonable to assume that they maintained accounts in regard to the various revenue items. This is obvious from the fact that in case of embezzlement, among the persons to be examined, is mentioned first in the order of importance the *upayukta*.² The translation of Shāma Śāstri has omitted *upayukta*.³ The *upayukta* held a subordinate position and when he was found guilty, in cases of embezzlement, the punishment amounted to that of a yukta as is evident from the *Arthaśāstra*: