Chandragupta Maurya and His Times c8.s4.3

c8.s4.3

Since the chief concern of the Head of a Department is thus finance and solvency, he is to be associated with a number of appropriate officers to assist him in his work. These are mentioned as Accountant (*Saṅkhyāyaka*), Scribe (*Lekhaka*), Examiner of coins (*Rūpadarśaka*), Treasurer (*Nīvīgrāhaka*), and their superior officer (*Uttarādhyaksha-auparika*). These superior officers are to be recruited from retired military officers (*Vṛiddhabhāvādinā yuddhākshamatvam*).