In the context of the Mauryan taxationsystem, consider the following s...
- The Maurya period constitutes a landmark in the system of taxation in ancient India. Kautilya names many taxes which were collected from peasants, artisans, and traders. This required a strong and efficient machinery for assessment, collection, and storage. The Mauryas attached greater importance to assessment than to storage and deposit. Hence statement 1 is correct.
- The samaharta was the highest officer in charge of assessment and collection, and the sannidhata was the chief custodian of the state treasury and storehouse. The assessor- cum-collector was far more important than the chief treasurer. The damage inflicted on the state by the first was thought to be more serious than any inflicted by the second. Hence statement 2 is not correct.
- The epigraphic evidence for the existence of rural storehouses shows that taxes were also collected in kind. These granaries were probably also meant to help local people in times of famine, drought, etc.
- From Ashoka’s inscription at Lumbini, it was inferred that land revenue was of two kinds — Bali and Bhaga. The assessment of the tax varied from region to region, from being on1/6th to a quarter of the produce of the land. 1/4th of the produce was paid in tax by the peasants. They also paid a tribute. Land tax (bhaga) was the main source of revenue. It was levied at 1/6th of the produce. The Lumbini edict of Ashoka says that during his visit to the birthplace of the Buddha, he exempted the village from the payment of bali and reduced the payment of Bhaga to 1/8th.
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In the context of the Mauryan taxationsystem, consider the following s...
The correct answer is option 'A': 1 only.
Explanation:
- The Mauryan taxation system was a well-organized and efficient system that played a crucial role in the administration and economy of the Mauryan Empire.
- The first statement, "The kingdom attached greater importance to the assessment of taxes than to storage and deposition," is correct. The Mauryan Empire focused on the assessment of taxes as a primary function of its taxation system. The empire aimed to collect taxes efficiently and effectively to support its administrative and military expenses. The assessment of taxes involved determining the amount of tax to be paid by each individual or community based on their income, land holdings, and other factors. The empire placed great importance on this assessment process to ensure the fair collection of taxes.
- The second statement, "Sannidhata was the highest officer in charge of the assessment of taxes," is incorrect. Sannidhata was not the highest officer in charge of tax assessment in the Mauryan Empire. The highest officer responsible for tax assessment was the Adyaksha. The Adyaksha was the superintendent of revenue and taxation and held a high-ranking position in the administrative hierarchy of the empire. The Adyaksha supervised the assessment of taxes, collected revenue, and ensured compliance with tax regulations.
- Therefore, only statement 1 is correct, and statement 2 is incorrect. Hence, the correct answer is option 'A': 1 only.
In summary:
- The Mauryan Empire gave greater importance to the assessment of taxes than to storage and deposition.
- Sannidhata was not the highest officer in charge of the assessment of taxes; it was the Adyaksha who held this position.