Essay on taxation policies made by kings during ancient times in India

The ancient law-givers have also laid down certain principles for the collection of revenue. These principles seem to have considerably controlled the kings in their demand for revenue. Yanjnavalkya, Mitaksara (commenting on Yanjnavalkya) says that king takes other sixth part of the virtuous deeds of his subjects by protecting them with justice.

While describing the duties of the king Vishnu and Kamandaka regards the protection of their subjects and their gainful occupations. However, a law giver of about the sixth century A.D., Katyayana for the first time declares king to be the lord of the land but never of any other kind of wealth; so he should secure the sixth part of fruits of land but not otherwise.

The concept of the protection of the subject by the king seems to have survived even in seventh century A.D. This is also mentioned in the Banabhatta’s “Harshacharita”, where he describes the king as protecting the world so well that not even the smallest had ever to cry for help.

Thus, king was entitled to get revenue not only because of the protection provided to the people but also because he was the “lord of the land”. This dual legality had been acquired by the King (by the end of seventh century).

Undoubtedly, king gained more power. However, the situation seems to have been exaggerated by certain admirable principles of taxation existed in the early Indian source.

The main idea which seems to have guided the law givers was that of avoiding the oppression and exploitation of the people. These deal with the fixation and rate of the taxation for various commodities and realisation of taxes in a smooth way.

On the other hand, the rulers who demanded unlawful taxes in the form of taxes and fill their treasuries or “Kosa”.

“Yajnavalkya foresees ill-luck and Mitaksara foresees destruction and ruin along with his kinsmen. These principles were also indicated in the epigraphic records. The “Nalanda copper Plate Inscription” of Samudragupta describes him as “equal to the gods the giver of the many crores of lawfully acquired cows and gold’.

“The Uayagiri Cave Inscription” of Chandragupta-11 describes him as; the Earth, which is begin protected with righteousness. ‘Further, there are inscriptions belong to Kumaragupta-I, Skandagupta and Budhagupta. Which praise all these ruler for good conduct.