The Mauryan Polity c10.s3.6

c10.s3.6

that department?" (*Glories of Magadha*, p. 92). It is a simple case of misunderstanding the true relations between the two departments. It is not here a question of inferior versus superior officers. It is about the question of accounts. So long as the accountants were accountants they had to maintain proper records. This does not mean that the accountants were more powerful than the ministers. To-day for example the Accountant-General can disallow the allowance or pay of any superior officer of the state on some audit objection.