Studies in Ancient Hindu Polity (Based on the Arthashastra of Kautilya), Vol. I c14.s2.30

c14.s2.30

The following restrictions in regard to the sale of immoveable property are also to be noticed. Tax-payers (करदाः) can sell their fields to tax-payers alone, and Brâhmaṇs can sell their ब्रह्मदेय or gifted lands to those Brâhmaṇs only who are endowed with such lands. Violation of this rule is punishable with the first amercement. Neither can a tax-payer enter on a holding exempted from the payment of taxes. If a tax-payer enters on the holding of another tax-payer, he becomes the owner of the whole property except the house (अगार) of the seller, unless it be given over by express agreement. If a non-taxpayer allows his land to lie fallow, another competent person may enjoy it for five years, after which he has to return the same to the owner after taking due compensation for the improvement made. The non-taxpayer may live elsewhere, retaining the ownership of his land.¹