The Mauryan Polity c8.s3.t16.8

c8.s3.t16.8

The *akṣapaṭala* of Kauṭalya is not only the Accounts Office but also a general record room.¹ The assumption is that while the current accounts were maintained in the Department of Accounts, past records were kept in custody in the Record office which was under the supervising control of the Accounts department. Here were preserved, in addition to the above records, title deeds of the immovable properties, documents concerning royal grants, copies of ultimatum issued to neighbouring kings, and of treaties with other states, records generally relating to the civil list and the military administration of the land.²