Indian Epigraphical Glossary c6.5512

c6.5512

*sarva-mānya* (*IE* 8-5, *SITI*; *CITD*), a free tenure; a rent-free holding; land exempted from taxes; lands and villages fully exempt from all taxes. This corresponds to the *iraiyili* class of land mentioned in the Coḷa inscriptions. Often this is associated with *aṣṭa-bhoga*, i.e. the eight forms of enjoying the land. For a discussion of this form of land tenure, see *JAHRS*, Vol. X, pp. 123-32. It is noteworthy that even the so-called tax-free (*iraiyili*) lands paid to the king certain dues of the nature of taxes. See K.A. Nilakanta Sastri, *The Coḷas*, 2nd ed., pp. 534-35. See *sarva-namasya*, etc.