The State in Ancient India: A Study in the Structure and Practical Working of Political Institutions in North India in Ancient Times c15.117.2

c15.117.2

Thus the Poonâ Plates of the Vâkâṭaka Queen Prabhâvati Guptâ, daughter of Candragupta II and wife of Rudrasena II, speak of the claims of the state on pasturage, hides, charcoal, mines, purchase of fermenting drugs, hidden treasures, deposits, abundance of milk and flowers, succession of cattle.¹ In several inscriptions reference is made to Dhânya and Hiraṇya as heads of state dues. The former seems to be some special kind of contribution in grain, while the latter, which means gold, undoubtedly pertains to right of the state to gold and probably also other mines. Vâta, another due, defies explanation but Bhûta, which is often mentioned with it, is probably a tax on what is withered. Another source of revenue was the occasional contributions for the royal army, militia or police. Along with the enumeration of exemptions from taxation, it is stated in grant after grant that the plots of land in question are not to be entered by Câṭas and Bhâṭas. Fleet interpreted the last two terms to mean irregular and regular troops. Others have taken Câṭa to mean a thief or robber but it makes no sense to state that particular pieces of land are not to be entered by thieves or robbers. That command would be of universal application. In no case could there be any ground for making such a statement along with exemptions from taxation. Câṭa probably refers to a sort of police force.