The State in Ancient India: A Study in the Structure and Practical Working of Political Institutions in North India in Ancient Times c15.115

c15.115

It appears that from the fiscal point of view the land was divided, broadly speaking, into that fit for cultivation and otherwise. Grants are generally made according to the Bhûmichidra Nyâya. Bühler discovered that the term occurs in the Vaiśyâdhyâya of Yâdavaprakâśa's Vaijayantî, verse 18, where it is explained as Kṛṣya yogyâbhûḥ—lands fit for agriculture. It appears that there was a recognised fiscal code applicable to land of one or both the descriptions and that it prescribed the amount of the various dues.¹