The Political Institutions and Theories of the Hindus: A Study in Comparative Politics c11.t10.4

c11.t10.4

We have a few facts about the working of the Chola bureaucracy. The inscriptions point to a good deal of intervention on the part of the civil service in the affairs of the local bodies, especially in rural finance. Two imperial officials, the *adhikârin* (the magistrate) and the *senâpati* (the commandant) appear to have regularly inspected the accounts of the village assemblies. It was according to their directions that the different taxes realized by the communes were scheduled and the appropriations regulated.¹ These officers used to go out on tour of inspection through their circle, examine the rural funds, and audit the accounts. They also made allotments out of the public revenues, although of course the *panchâyats* themselves had to make the appropriations for the special purposes. On one occasion the supervisors had reasons to suspect a reduction in the expenses. The officials of the local soviet were therefore asked to "state the revenue and expenditure" "in accordance with the royal order and the royal letter". The vigilance of imperialism in the Tamil states must evidently have robbed the village *sabhâs* of fiscal autonomy.