Chandragupta Maurya and His Times c9.83

c9.83

They are to assemble in one place in the Accountant-General's office with sealed boxes containing their books of account (*Samudra-pusta-bhāṇḍa*) and the net balances of revenue. They are to remain in the hall without talking with one another (*ekatrāsambhāshāvarodham kārayet*). They are first orally to explain the accounts relating to receipts, expenditure, and the total of revenue (*nīvī*) before the net revenue is received into the Treasury. The account orally given is compared with that written in the books. If the amount of income stated is less than the amount of the books, or if the stated amount of expenditure is less than the amount entered in the written account; or if the stated cash balance (*nīvī*) is in excess of what is written; the Accountant in each case will have to pay 8 times the amount of the difference as a penalty for false accounting. Conversely, if there is a difference between the Central Account books and those of the Districts as to the amounts of Income, Expenditure, and Cash Balance, the difference is not to be made good.