History of Dharmashastra (Ancient and Mediaeval Religious and Civil Law in India) v4.c63.813.6

v4.c63.813.6

a price which is less or more than it by one-eighth is declared to be improper; what is sold for an improper price may be annulled even after a hundred years. Kāt. (704) states that when the owner of a field absconds together with the surety⁸⁷² for the payment of the land tax, the judges of the court may order a sale for recovery of the tax and that such a sale may be set aside up to ten years and a compromise or exchange up to three generations, if it is inequitable. Bhāradvāja provides that when taxes are not paid both by the tax-payer and his surety even when called upon to do so, then the king may order a charge on the land or sale of the land.