Chandragupta Maurya and His Times c8.s4.1

c8.s4.1

The rules by which the Heads of Departments are to administer them are indicated by Kauṭilya [II. 9]. The fundamental duty of each departmental Head is to see that he can balance the budget of his Department so as to be able to realise the receipts of revenue estimated. Heads of Departments are called *Adhyakshas* by Kauṭilya and also under the general name of *Upayuktas* or superior officers (*yuktānāṁ upari niyuktāḥ*). The Head of a Department is to be appointed by his fitness (*śaktitaḥ*) for it. He should work according to instructions (*yathāsandeśam*) and should not commence any costly schemes without previous sanction except to meet emergencies 'due to fire or flood.' Strict discharge of duty or work done better than instruction is to be rewarded with promotion and honours (*sthānamānau*). One should not realise more than estimated revenue. For this will be "eating up the country" (*janapadaṁ bhakshayati*). The main business of the Head of a Department is to check the accounts of income and expenditure both by general and detailed examination.