Local Government in Ancient India c13.153

c13.153

It now remains for us to discuss what we have called the external functions of the assembly, i. e. its duties and obligations towards the central govern-ment or the king. The first of these duties and obligations was, of course, the collection and payment of the royal revenue due from the village. The discharge of this duty was obligatory on the assembly. An assembly's refusal to undertake this duty led to the arrest of the members and sale of their land to recover the arrears of collection (no. 202 of 1912). The accounts of the assembly were audited by the king. Sometimes special audits were instituted to correct the defects of the usual ones. King Parāntaka I once (A. D. 932) issued a writ for such an audit of the accounts of a temple, the accountants of which were punished for their mistakes in the presence of the trades union committee (*nagara-vāriyakūṭṭam*) of that place.