North Indian Inscriptions

ADMINISTRATION

..When villages were donated to gods or Brāhmaṇas, the land-tax was directed to be paid to the donee. The members of the royal family such as queens and princes were expressly forbidden to interfere with the grants. [1] So were the Sāmantas (or Governors), Nāyakas (or Commissioners) and Ṭhākuras (or heads of districts[2]). Nay, no royal servant was to interfere with the gift even with a finger. [2] The house-tax and the kumāra-gadyāṇas (which will b e discussed below) were directed to be paid to the donees. Sometimes, persons were exempted from the land-tax, such exemption being called bhūmi-dēṇaka-nirmukti. [3] Similarly, exemption from the house-tax was called gṛiha-dēṇaka-nirmukti. [4] Villages gifted to gods and Brāhmaṇas were not to be entered by chāṭas (police-men) and bhaṭas (soldiers) except for apprehending thieves and persons accused of high treason. [5] The donees were also exempted from the obligation to arrange for the habitation of touring royal officers and for their conveyance. [6]

.. Another fruitful source of income was the customs dues. Brisk trade was carried on in Koṅkaṇ through its several ports on the western coast such as Sopārā, Ṭhāṇā, Kalyāṇa, Devgaḍ, Mālvaṇ and Khārepāṭaṇ. From the accounts of Muslim travelers [7] we know that several articles such as cotton and muslin fabrics, hides, coconuts, betel-nuts, indigo etc. were exported from the ports on the western coast. On the other hand, the import trade also was quite extensive. Gold, silver, copper, tin and lead were some of the articles imported through these ports from very early times. Horses formed one of the principal items of import. Arabian horses were greatly in demand and were supplied to several inland countries through these Koṅkaṇ ports. When South Koṅkaṇ came under the administration of the Śilāhāras of Kolhāpur, trade with foreign countries develeped immensely. This is reflected in the following description in the Kolhāpur plates of Gaṇḍarāditya, dated Śaka 1037 :- “Being overwhelmed with the fear of destruction, the ocean offers him (i.e. Gaṇḍarāditya) jewels with care, and (also) thin garments and horses, constantly loading the ships therewith.” There were imposts levied on ships engaged in foreign as well as costal maritime trade. The Khārepāṭaṇ plates of Anantadēva I (or Anantapāla) exempted the ships and sailors of some high-ranking officers and their relatives from such imposts. [8]

.. Finally, we shall take an item of taxation which has been variously interpreted, viz. kumāragadyāṇa. This was levied on every village in Koṅkaṇ [9] as it was in the kingdom of the Gāhaḍavālas [10] in North India. This term has been explained variously. Some take it to mean a tax on gold coins known as kumāragadyāṇas. [11] Gadyāṇa as a gold coins is well-known. Accord-
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pointed out to the Chaulukya king that the escheat in such circumstances was against the Smṛitis. The Chaulukyas of Gujarāt, p. 247. This is hardly correct. It is more likely that the inscriptions blindly copied old formulae notwithstanding the dictates of the later Smṛitis. Aputra in such passages must be taken in the sense of a person who dies without leaving an heir.

[1] No. 16, line 14. It seems from Nos. 5 and 6 that the administrators of districts were called Mahāmātyas at least in early times.
[2] The expression राजकीयानामनङ्गलिप्रेक्षणियम्‌ occurs in several grants (No. 58, 1. 28; No. 59, 1.12 etc.). It seems to mean ‘not to be interfered with by royal officers even with a finger’.
[3] No. 21, line 14.
[4] No. 26, line 5.
[5] See a-chāṭa-bhaṭa-pravēśyaḥ in No. 7, lines 61-62. This was usually understood with the exception stated as chōra-rājāpathyakāri-daṇḍa-varjam, thought this is not explicitly stated everywhere, See C.I.I., Vol. IV. p. 24.
[6] These are referred to as dēṇaka and paḍaṇaka in No. 16, lines 15-16.
[7] See H.C.I.P., Vol. IV, pp. 522 f.
[8] No. 19, lines 77−80.
[9] No. 14, lines 82, 86, 90, 94 etc.
[10] See Ind. Ant., Vol. XVIII, p. 17; Ep. Ind. Vol., IX, pp. 302 f.; ibid., Vol. IV, p. 120 etc.
[11] B.P. Mazumdar, Socio-Economic History of Northern India (11th and 12th Centuries), p. 237.

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