Chandragupta Maurya and His Times c10.53

c10.53

Assessment. The basis of assessment was, as we have seen, a share of the produce due to the State, usually 1|6. Irrigated lands paid in addition water-rates (*udakabhāga*) varying with the means of irrigation employed, amounting to 1|5 to 1|3, as has been already described. Any one constructing a new irrigation work like a tank will be entitled to a remission of tax for 5 years (*Taṭākasetubandhānāṁ navapravartane pāñchavarshikaḥ parīhāraḥ*); for repairing such a work, remission for 9 years (*bhagnotsṛishṭānāṁ chāturvarshikaḥ*); for bringing new land into cultivation by clearing it of jungles, 3 year's remission (*samupārūḍhānāṁ traivarshikaḥ*) and 2 years for land in a better condition (*sthalam*) [III. 9].