History of Dharmashastra (Ancient and Mediaeval Religious and Civil Law in India) v4.c62.437

v4.c62.437

Kauṭ. in II. 15 mentions numerous kinds of taxes or dues that were levied by the king. It is not possible to explain many of the terms used by him. In the ancient inscriptions, when making grants of a village and the like, it is usual for the kings to specify the exemptions from taxes and dues that went with the grant. Such exemptions were called parihāra, which word occurs in Kauṭilya and also in the Hāthigumphā Inscription of Khāravela (in the 2nd century B. C., E. I. vol. xx at p. 9) where we read '*bamhanānam jālim parihāram dadāti*'. In certain early records even, these exemptions are said to be eighteen, e. g. in the Hirahadagalli plate of Śivaskandavarman (E. I. vol. I. p. 6) and²⁵² the Omgudu plate of Vijayaskandavarman (E. I. 15 p. 250). Vide H. Dh. vol. II. pp. 864-865 and notes thereon for grants containing names of numerous taxes that were remitted to the grantees and 'Pāndyan kingdom' by Prof. Nilkanta Śāstri p. 217 on the same subject.