CONCEPT OF STATE AND GOVERNMENT IN ANCIENT INDIA MAURAYAN STATE BY:TARUN PRATAP THE FORMATION OF STATE WAS COMPLETED AROUND 500 B.C. THE DEVELOPMENT OF THE FULL-FLEDGED STATE SYSTEM WITH ALL FOUR ESSENTIAL FACTORS OF THE STATE NAMELY A TERRITORY,A POPULATION ,UNITY AND ORGANISATION IN A COMPLETELY EVOLVED FORM WAS A DISTINGUISHING FEATURE OF THE MAURAYAN AGE. ACOORDING TO THE ARTHSHASTRA OF KAUTILYA THE STATE CONSISTED OF THE SEVEN LIMBS (SAPTANGA)--------THE KING(SWAMIN) THE MINISTER(AMATYA)THE TERRITORY OR THE COUNTRY(JANAPADA OR RASHTRA) THE FORT(DURGA) THE TREASURY(KOSHA) THE ARMY(BALA) THE ALLY(MITRA) THE IDEA BEHIND THE SAPTANGA THEORY WAS THAT WITHOUT A PROPER ORGANISATION ,ASTATE OF LAWLESSNESS(MATSYANYAYA)WOULD SET IN AND THAT HINDERS THE THE DEVELOPMENT OF STATE’S PERSONALITY. IN THE MAURAYAN POLITY THE KING WAS CONSIDERED ALL-POWERFUL THOUGH THE ARTHSHASTRA LAY EMPHASIS ON THE CONCEPTION OF THE KING AS THE SERVANT OF THE STATE WHICH WAS ONE OF THE BASIC PRINCIPLES OF ANCIENT INDIAN POLITICAL THOUGHT. THE EXALTATION OF THE ROYAL AUTHORITYIS A STRIKING FEATURE OF THE NATURE OF THE MAURYAN STATE THE ARTHSHASTRA GRANTS THE POWER OF LEGISLATION BY EDICTS AND DECREES ,A POWER WHICH WAS NEVER ENJOYED BY THE KING BEFORE IN INDIA THE MAURAYAN STATE HAD DEVELOPED A HIGHLY ORGANIZED BUREAUCRATIC ADMINISTRATION CAPABLE OF MAINTAINING THE STABILITY OF THE EMPIRE SPANNING THE LENGTH AND BREATH OF THE LAND AND CONTROLLING ALL SPHERES OF LIFE. IN ONE PASSAGE THE ARTHASHASTRA SPEAKS OF 18 TIRTHS(DEPARTMENTS) AND IN ADDITION MAKES PROVISION FOR 27 SUPERINTENDENTS(ADHYAKAS). THEY WERE CONCERNED WITH THE ECONOMIC,MILITARY AND SOCIAL FUNCTIONS. OF THE CHIEF DEPARTMENTS CHARGED WITH THE ECONOMIC FUNCTIONS ARE THOSE OF COMMERCE,FOREST PRODUCE,WEAVING AGRICULTURE,PASTURELANDS,MINES,OCEANIC MINES,METALS,MINTS ,SALTS,WASTELANDS,TOLLS AND EXERCISE THE CHIEF MILITARY DEPARTMENTS ARE THOSE OF ARMOURY,HORSES,ELEPHANTS,CHARIOTS AND INFANTRY. THE ADMINISTRATION SHOWED EQUAL CONCERN FOR THE HEALTH OF THE SOCIETY BECOMES EVIDENT FROM THE APPOINTMENT OF SUPERINTENDENTS TO CONTROL THE PROSTITUTES,GAMBLING DENS,LIQUOR SHOPS ETC. THE POLICE WAS THE MOST IMPORTANT CIVIC ADMINISTRATION DEPARTMENT.IT PREVENTED THE COMMISSION OF CRIMES AND BRINGING THE TRANSGRESSORS OF LAW TO JUSTICE.IF THEY FAIL TO TRACE THE THIEF,THEY HAD TO MAKE GOOG THE LOSS. IN ORDER TO SUPRESS CRIME THE ARTHASHASTRA ADVISES THE IMPOSITION OF STRINGENT CURFEWFROM ABOUT TWO AND A HALF HOURS AFTER THE SUNSET TO THE SAME TIME BEFORE THE DAWN. THERE WAS AN EFFICIENTLY ORGANISED ESPIONAGE SYSTEM AND THE SPIES IN DISGUISE HELPED THE POLICE IN THE DETECTION OF CRIMES KAUTILA ATTACHES GREAT IMPORTANCE TO THE SELECTION OF THE SUPERINTENDENTS .HE LAYS DOWN QUALIFICATIONS AND PRESCRIBES RULES FOR THEIR PROMOTION . THIS HIGHLY ORGANISED BUREAUCRACY APPEARS TO HAVE TIED WITH THE RED-TAPE THAT IS WHY KAUTILYA SUGGESTS THAT EACH DEPARTMENT WAS WAS TO BE OFFICERED BY SEVERAL TEMPORARY HEADS. HE ALSO TALKS ABOUT THE TRANSFER OF THE GOVERNMENT SERVANTS. THE TEXTS SAYS THAT NO SUPERINTENDENT SHALL BE ALLOWED TO TAKE DECISION WITHOUT BRINGING IT TO THE KNOWLEDGE OF THEIR MASTERS EXCEPT REMEDIAL MEASURES AGAINST IMMINENT DANGERS. THE BOOK GAVE DETAILED INFORMATION ABOUT THE PAYS OF DIFFERENT DIGNITARIES AND OFFICERS. THE HIGHER FUNCTIONARIES SUCH AS THE PRIEST,THE TEACHER,THE MINISTER,THE COMMANDER OF THE ARMED FORCES ,THE HEIR-APPARENT PRINCE ,THE MOTHER OF THE KING,AND THE QUEEN RECEIVED 48000 PANS MONTHLY. THE LOWER OFFICIALS LIKE THE PALACE WORKERS ATTENDENTSAND THE BODT-GUARDS RECEIVED ONLY 60 PANAS. A MESSENGER OF THE MIDDLE QUALITY WAS GIVEN ONLY 10 OR 20 PANAS. THE RATIO BETWEEN THE HIGHEST AND THE LOWEST SERVANT OF THE GOVERNMENT THEREFORE WORKED OUT TO BE 1:48000 WHICH SHOWS A YAWNING GAP BETWEEN THE TWO. THE NAVY TRANSPORT AND THE COMMISSARIAT ARE THE MAURYAN INNOVATIONS. THERE WERE ELABORATE RULES AND REGULATIONS FOR THE TRAINING AND DRILLINGOF SOLDIERS AND THAT SPECIAL ATTENTION WAS PAID BY THE MILITARY AUTHORITIES TO THE SICK AND WOUNDED IN THE ARMY AND FOR THIS THE ARMY WAS SUPPLEMENTED BY A CONTINGMENT OF DOCTORS AND NURSES. MUNITIONS OF WAR WERE MADE A STATE ARSENALS AND THERE WAS A STATE CONTROLOVER THE ARTISANS WHO PRODUCED WEAPONS DHAMASTHAYA WERE THE CIVIL COURTS AND KANTAKSHODHAN WERE THE CRIMINAL COURTS WHICH DIFFERED FROM THE CIVIL COURTS BY THEIR MORE SUMMARY PRODUCE AND SPEEDY DISPOSAL. OFFICERS CHARGED WITH THE MURDER,THEFTS,DACOITY AND THE SEXUAL OFFENCES APPEARED BEFORE THE LATTER. THE OFFICERS LIKE PRADESTA PERFORMED BOTH POLICE AND REVENUE FUNCTIONS.SIMILARLY,OFFICIALS LIKE SAMAHARTA,THE STHANIKA AND THE GOPA PERFORMED BOTH THE FISCAL AND POLICE AND MAGISTERIAL FUNCTIONS. CITY ADMINISTRATION THE INCREASINGLY COMPLEX SOCIAL ECONOMIC ACTIVITIES OF THE STATE COUPLED WITH THE NEED OF THE URBAN SETTLEMENTS NECESSIATED THE CREATION OF A MACHINARY FOR THE ADMINITRATION OF THE TOWNS ,WHICH WAS PERHAPS THE INNOVATION OF THE MAURYAS. MEGASTHENES GAVE A DETAILED DESCRIPTION OF THE OF THE MUNICIPAL ADMINISTRATION OF PATLIPUTRA. HE SAYS THAT THE CITY OF PATLIPUTRA WAS ADMINISTERED BY THE COMMITTEE OF THIRTY MEMBERS DIVIDED INTO SIX COMMITTEES OF FIVE MEMBERS EACH. THE KAUTILYA DOES NOT ENVISAGE THE INVOLVEMENT OF LOCAL ELEMENTS IN THE CITY ADMINISTRATION. THE MOST IMPORTANT ELEMENT THERE WAS NAGARIKA,THE GOVERNOR OF THE CITY. HIS RESPONSIBILITIES WERE THAT OF THE REVENUE COLLECTION ,PRESERVATION OF LAW AND ORDER AND THE SUPERVISION OF THE SANITATION ARRANGEMENTS. THE NAGARIKA WAS ASSISTED IN THE ADMINISTRATION BY TWO OFFICIALS CALLED STHANIKA AND GOPA. THE GOPA WAS CHARGED WITH THE RESPONSIBILITIES OF THE COLLECTION OF THE REVENUE NA THE SUPERVISION OF THE FORTY HOUSEHOLDS EACH. THE STHANIKA ATTENDED TO THE ACCOUNTS OF THE FOUR QUARTERS OF THE TOWN. A NEW SET OF OFFICIALS CALLED ANTAMAHAMATRAS WAS APPOINTED SO AS TO SET THE BORDER PEOPLE RIGHT. MAURAYAS POSSES THE WORLD’S MOST ANCIENT THEORY ON PUBLIC FINANCE. KAUTILYA MADE A DISTINCTION BETWEEN THE WAR ECONOMY AND THE PEACE ECONOMY AND SAID THAT THE STABILITY OF THE ADMINISTRATION DEPENDS ON THE TREASURY. HE DEMONSTRATES GREAT INGENUITY IN DEVISING AND JUSTIFYING MEANS FOR AUGUMENTING THE WEALTH OF THE STATE. HE DOES NOT NEGLECT ANY SOURCE BECAUSE OF ITS SMALLNESS AND LEAVES NOTHING OUT OF TAXATION. HE BROUGHT RURAL AND URBAN AREAS IN ADDITION TO ARTISANS,AND TRADERS UNDER THE TAX NET. THE MANUAL LABOURES HAD TO WORK IN THE STATE FARMS FOR ONE DAY. THE SANNIDHATA(CUSTODIAN OF THE TREASURY) AND THE SAMAHARTA (THE CHIEF REVENUE COLLECTOR)WERE THE IMPORTANT OFFICIALS OF THE FINANCE DEPARTMENT. KAUTILA ADVOCATED THE GRADUAL SYSTEM OF TAXATION. THE TRADERS TAXED NOT ON THEIR GROSS EARNINGBUT ON THE NET PROFITS AND THE ARTICLES WAS TAXED ONLY ONCE. THIS LARGE SYSTEM OF TAXATION WAS FOR MAINTAINING THE ARMY AND THE BUREAUCRACY. CONCLUSION MAURAYAN SYSTEM OF ADMINISTRATION WAS HIGHLY CENTRALIZEDAND THEY RECOGNIZED THE NEED FOR UNIFORMITY IN ADMINISTRATIVE INSTITUTIONS. WE GET A COMPLETE PICTURE OF THE ADMINISTRATION OF PROVINCES(JANAPADAS)AND THE DISTRICTS,BUT LITTLE ATTENTION WAS GIVEN TO THE VILLAGE INSTITUIONS. ASHOKA SHOWED TRACES OF DECENTRALISATION WHEN HE GRANTED LARGE EXECUTIVE AND JUDIACIL POWERS TO THE RAJUKAS. POST MAURAYAN PERIOD IT WAS AGE OF TRIUMPH FOR BRAHAMINISM AS THE FOUNDER OF THE SHUNGA AND KANVA DYNASTY IN THE NORTH AND THE SATVAHANAS IN THE DECCAN,WERE BRAHAMANS. THE BRAHAMANS BEGAN ASCRIBING DIVINE ATTRIBUTES TO THE KING AND THIS CREATED A FERTILE SOIL FOR THE GERMINATION OF FOREIGN IDEAS ON DIVINITY BROUGHT BY THESCYTHIANS. THE SATVAHANAS THE SATVAHANAS ESTABLISHED AN EXTENSIVE EMPIRE THAT EXTENDED UPTO THE SANCHI IN THE NORTH TO KONKAN IN THE SOUTH.. THEY WERE THE FIRST GREAT POWER OF THE DECCAN WHO ESTABLISH THEIR SUPREMACY OVER BOTH THE NORTH AND SOUTH INDIA. THIS WITNESSED THE INTENSE COMMERCIAL ACTIVITY BETWEEN INDIA AND THE WESTERN WORLD,WHICH CONTRIBUTED LARGELY TO THE ECONOMIC PROSPERITY OF THE LAND. THE SATVAHANAS MODELLED THEIR SYSTEM OF GOVERNMENT ON THE MAURYAN TRADITION ,ATTHOUGH THEY INTRODUCED SEVERAL INNOVATIONS. THE MOST IMPORTANT OF THEM IS THAT THEY MADE THE ASSOCIATION OF WOMEN ,PARTICULARLY THE QUEENS AND THE WIVES OF THE HIGH DIGNATORIES AND THE MERCHANT BODIES IN THE ADMINISTRATION(METRONYMIC PREFIXES LIKE GAUTMIPUTRA,VASHISTIPUTRA ETC) THEY ALSO ENTRUSTED THE RURAL ADMINISTRATION TO MILITARY MEN. THEY ALSO GRANTED THE FISCAL AND ADMINISTRATIVE IMMUNITIES TO THE BENEFICIARIES OF THE VILLAGE.(THE GRANT OF AGRAHARA BHUMIS TO THE BRAHAMANS BECAME VERY EXTENSIVE DURING THESE DAYS). ADMINISTRATIVE ARRANGEMENT OF SATVAHANAS THE VARIOS OFFICIALS MENTIONED DURING THEIR REIGN AREAMATYAS,RAJAMATYAS,MAHAMATRA,BHANDAGARIKA,HERINIKA, MAHASENAPATI,LEKHAKA,NIBANDHAKARAS ETC. IT IS WORTHY TO NOTE THAT PERHAPS AT NO OTHER TIME IN THE HISTORY OF DECCANDO EPIGRAPHIC RECORDS AND EXCAVATIONS REVEALS SO MANY TOWNS IN THE DECCAN. THE AHARAS CORRESPOND TO THE RASHTRA OF THE PALLAVA RECORDS.THE AHARAS WERE FURTHER DIVIDED INTO THE NIGAMS(TOWNS) AND THE TO GAMAS AND GRAMAS. THE NIGAM HAD AN ASSEMBLY CALLED NIGAMSABHA,WHICH ACTED AS THE MOUTHPIECE OF THE CITIZENS. ANOTHER FEATURE OF THE SATVAHANAS POLITY WAS THAT THE USE OF THE TITLE MAHA (GREAT( BY THE STATE OFFICIALS,INCLUDING THE FEUDATORIES.THE USE OF THE PREFIX MAHA INTRODUCES GRADED AND UNEQUAL RELATIONSHIP AND MARKS THE BEGINNING OF THE TITLES WHICH BECAME POPULAR IN FEUDAL HIERARCHY IN THE EARLY MEDIEVAL PERIOD. THE KUSHANAS THE KUSHANS PUT INTO PRACTISE A DECENTRALIZED SCHEME OF ADMINISTRATION WITH THE POWERS DISTRIBUTED AMONG DIFFERENT UNITS FORMING ADMINISTRATIVE HIERARCHY.THIS SCHEME OF POLITY DID NOT ERODE THE AUTHORITY OR AFFECT THE POWERS OF THE KING WHO REMAINED ABSOLUTE. THE KUSHANA STATE ESTABLISHED ABSOLUTE MONARCHY AND THE KINGSHIP WAS CENTRED ROUND DIVINE RIGHT THEOREY.THE KUSHANAS CLAIM TO DIVINITY IS SEEN IN THEIR STARTING THE PRACTISE OF SETTING UP DEVAKULAS IN WHICH THE STATUES OF THEIR DECEASED RULERS WERE PRESERVED AND WORSHIPPED AS THOSE OF GODS. THE POLITICAL SYSTEM OF THE KUSHANAS WAS BASED ON THE PRINCIPLE OF DECENTRALISATION WHERE AUTONOMOUS AND SEMI-AUTONOMOUS STATES SURVIVED WITHIN THE KINGDOM.THE PRIMARY FUNCTION OF THE CENTRAL GOVERNMENT SEEMS TO OFFER PROPER DEFENCE. THE KUSHANS CONTINUED THE SATRAPAL SYSTEM OF ADMINISTRATION WHICH WAS INTRODUCED IN INDIA BY THE SCYTHIANS.THE HEAD OF THE SATRAPY ENJOYED THE TITLE OF KSHATRAPA AND MAHAKSHATRAPA. THEREARE INSTANCES OF TWO KSTRAPAS RULING OVER THE SAME PROVINCE CONJOINTLY ENJOYING THE EQUAL STATUS.THE SCHEME WAS DEVISED SO THAT ONE ACTED AS A CHECK ON THE POWER OF THE OTHER. THERE ARE REFERENCES TO THE VICEROYALTY.THE VICEROYS WERE GENERALLY ARMY LEADERS HAVING COMMAND AND CONTROL OVER THE FORCES. THE TERM DANDNAYAKA IS FREQUENTLY USED INITS DIFFERENT FORMS IN THE INSCRIPTIONS.PROBABLY THEY WERE ENTRUSTED WITH THE TASK OF GOVERNING DIFFERENT TERRITORIAL UNITS.THEY SEEMED TO HAVE PLACED IN CHARGE OF JUDICIAL AND POLICE ADMINISTRATION. THE CITIES AROSE OUT OF MILITARY NECESSITY AND THEY MUST HAVE SERVED AS CENTRES OF TRADE AS WELL. THE KUSHANAS ADOPTED THE INDIAN IDEAL OF LEAST DISTURBANCE TO THE PEOPLE OF THE VILLAGES WHO FLOURISHED UNDER THEIR OWN HEADMEN,GRAMIKA,WHO WAS THE HEREDITORY CHIEF. THE SAKA DYNASTY THE SAKA DYNASTY GENERALLY KNOWN AS THE WESTERN SATRAPS WHO GAINED CONTROLOF KATHIAWAR AND MALWA,CAME TO PROMINENCE UNDER THEIR GREATEST RULER,RUDRAMAN I. THIS HAS BEEN ATTESTED TO BY HIS EXCEPTIONALLY IMPORTANT DOCUMENT,THE GIRNAR ROCK INSCRIPTION.THIS INSCRIPTION SPEAKS OF THE RECONSTRUCTION OF EMBANKMENT TO LAKE SUDARSHAN.,PROVIDING THE FUNDS FROM HIS OWN PURSE ,TO REMOVE THE DESPAIR OF THE PEOPLE. THE INSCRIPTION SAID THAT THE RUDRAMAN WAS THE ELECTED KING .THIS PERHAPS SUGGESTED THAT RUDRAMAN ESTABLISHED A CONSTITUTIONAL TYPE OF MONARCHY. THERE WAS MINISTERIAL COUNCIL, WHICH CHECKED ROYAL ABSOLUTISM.THE MENTIONING OF TWO TYPES OF MINISTERS,MATISACHIVS AND KARMSACHIVS IN THE INSCRIPTIONS IS VERY SIGNIFICANT. THE EMERGENCY TAX CALLED PRANAYA AND FORCED LABOUR(VISTI)ARE SAID TO HAVE BEEN IN OPERATION IN THE DOMINION OF THE WESTERN SATRAPS. THUS THE ERA OF POST-MAURAYAN PERIOD SHOWS THAT THE CENTRALISATION WHICH WAS A CHRACTERSTIC FEATURE OF THE MAURAYAN POLITY YIELDED TO DECENTRALISATION AND THE LARGE BUREAUCRACY WHICH MANNED THE SHIP OF THE MAURAYAN STATE DONE AWAY WITHAS THE KINGDOM WHICH WERE SMALL FOUND IT DIFFICULT TO MAINTAIN IT. THE ECONOMIC ACTIVITIES AND A GOOD PART OF ADMINISTRATION OF THE STATE WERE NOW TAKEN BY THE MERCHANT BODIES IN THE URBAN AREAS AND BY THE RELIGIOUS BENEFECIARIES IN THE RURAL AREAS.THESE DEVELOPMENTS PAVED THE WAY FOR THE FEUDAL TRAITS OF THE GUPTA POLITY. GUPTA POLTY BY:TARUN PRATAP A MEANINGFUL STUDY OF THE GUPTA POLITY HAS TO TAKE NOTE OF CERTAIN IMPORTANT DEVELOPMENTS IN THE FIELD OF ECONOMIC,POLITICAL AND RELIGIOUG FIELDS. THE CHIEF ELEMENT IN THE ECONOMIC BACKGROUND OF THE GUPTA POLITY WAS THE EXCESSIVE PRE-OCCUPATION OF THE PEOPLE WITH THE LAND. THE GUPTA KINGS GRANTED THE LAND TO THE BRAHAMANS IN THE BACKWARD AREAS. THEY ALSO RECOGNIZED THE PRIVATE RIGHT IN LAND AND PERMITTED THE SALE AND PURCHASE OF LAND FOR THE RELIGIOUS PURPOSES. HENCE THE ADMINISTRATIVE STRUCTURE HAD TO BE SO DESIGNED AS TO ACCOMMODATE THIS EMERGING NEW PHENOMENA. THOUGH THERE WAS DECREASE IN THE VOLUME OF TRADE WITH THE OUTSIDE WORLD,ARTS AND CRAFTS MADE VALUABLE STRIDES UNDER THE PROTECTIVE UBRELLA OF THE GUILD SYSTEM. A FACT OF CHIEF IMPORTANCE IN THE POLITICAL SITUATION OF THE GUPTA PERIOD WAS THE ESTABLISHMENT OF THE POLITICAL UNITY IN THE COUNTRY WITH THE DIGVIJAYA OF SAMUDRAGUPTA AND THE EXPEDITIONS OF CHANDRAGUPTA II IN THE WESTERN INDIA. THE ASSUMPTION OF THE HIGH SOUNDING TITLES LIKE MAHARAJADHIRAJA,RAJADHIRAJA,PARAMMARAJA DHIRAJA,RAJADHIRAJARSHI COUPLED WITH THE PARAMDAIVATA,PARAMESHWARA,PARAMBHATTARA KA HAD LED SCHOLORS TO BELIEVE THAT THESE TITLES EMPHASISE THE DIVINE NATURE OF THE MONARCHY. THE WORKING OF THE GOVERNMENT SUGGEST THAT THE GUPTA KINGS WERE NO DESPOTS OR ABSOLUTE MONARCHS.THEY RESPECTED THE ESTABLISHED LAWS AND THE CUSTOMS OF THE LAND.THEY WERE CULTURED AND OBSERVED VIRTUOUS CONDUCT AND SELF-RESTRAINT. THEORETICALLY,HE OBSERVED RULES LAID DOWN BY THE SMRITIS,THOUGH, IN ACTUAL PRACTISE THE BRAHAMANS,THE INTERPRETERS OF LAW ,ACTED AS A CHECK ON ROYAL POWER. THE KING HAS TO CONTEND WITH THE MERCHANT AND CRAFTS GUILDS WHICH HAD A LEGAL STATUS WHOSE LAWS AND YSAGES WERE BINDING ON HIM,AN THE BENEFECIARIES AND FEUDATORIES WHO WIELDED CONSIDERABLE POWER.HIS AUTHORITY WAS THUS CIRCUMSCIBED BY THESE CHECKS. THERE WAS A MANTRIPARISHAD WHO ALSO ACTED AS A CHECK ON THE DESPOTIC ACTIVITIES OF THE KING. THE POST OF THE COUNCIL OF MINISTERS WERE HEREDITARY AND THEY WERE PRESIDED OVER BY THE MANTRIMUKHYA OR THE PRIME MINISTER. HIGHER FUNCTIONARIES WERE OFTEN REFERRED TO AS THE MAHAMTRAS(UNDER ASHOKA) AND KUMARAMATYAS(PRINCELY MINISTERS) FROM THE GUPTAN TIMES. THE GUPTAS MAINTAINED A WELL-EQUIPPED AND A STRONG ARMY.THEY ALSO POSSED A FLEET.THE WAR OFFICE LOOKED AFTER THE LIMBS OF THE ARMY IN ADDITION TO THE COMMISSARIAT AND ADMIRALITY.THE GUPTA RECORDS REFER TO A NUMBER OF ARMY OFFICIALS. MAHABALADHIKARITA---------COMMANDER-IN-CHIEF OF THE ARMY. MAHABALADHYAKSHA---------SUPERINTENDENT OF THE ARMY. PILUPATI-------COMMANDANT OF THE ELEPHANT CORPS ASVAPATI---------IN-CHARGE OF THE CAVALRY. RANABHANDARAKA---------IN-CHARGE OF WAR FINANCES. OTHER OFFICERS MENTIONED ARE MAHASARVADANDANAYAKA,SARVADHYAKSHA AND BALADHIKARNA. THERE WAS NO ELABORATE SYSTEM OF TAXATION DURING THE GUPTA PERIOD.THE PRIMARY SOURCE OF REVENUE WAS THE LAND TAX. WE ONLY KNOW TWO KIND OF TAXES----BHAGA:A TAX PAID BY THE PRIVATE LANDOWNERS. BHAGABHOGA:A TAX PAID ON CROWN LANDS. IT APPEARS THAT THE TAXATION SYSTEM WAS VERY LIGHT AS THE GUPTAS DID NOT MAINTAIN A LARGE ADMINISTRATIVE ESTABLISHMENT. IT MUST GO TO THE CREDIT OF GUPTAS FOR EVOLVING THE FIRST SYSTEMATIC PROVINCIAL AND LOCAL ADMINISTRATION WHICH WAS PRIMARILY CONCERNED WITH THE COLLECTION OF REVENUE AND THE MAINTENANCE OF LAW AND ORDER. THE EMPIRE WAS DIVIDED INTO THE BHUKTIS(PROVINCES) WHICH WERE SUB-DIVIDED INTOVISAYAS(DISTRICTS). THE BHUKTIS WERE PLACED UNDER THE CHARGE OF UPARIKA MAHARAJA AND THE VISAYAS WERE HEADED BY VISAYAPATIS. THE OTHER OFFICIALS ARE AS FOLLOWS------VISAYADHIKARANA:OFFICER IN CHARGE OF VARIOUS DEPARTMENTS. SAULIKA:SUPERINTENDENT OF TOLLS AND CUSTOMS. GAULMIKA:SUPERINTENDENTS OF FORESTS AND WOOD. DHRUVADHIKARANA:SUPERINTENDENT FOR THE COLLECTION OF THE ROYAL SHARE OF THE PRODUCE BHANDAGARADHIKRITA:OFFICER IN-CHARGE OF DISTRICT TREASURY. UTKHETAPITA:COLLECTOR OF TAXES. VISAYAS WERE DIVIDED INTO THE VITHIS.THE LAST UNIT OF ADMINISTRATION WAS THE VILLAGE ,HEADED BY THE GRAMINI. THE CITIES HAD THEIR OWN ADVISORY COUNCILS OR PARISHADS.THE ADVISORY COUNCILSCONSISTED OF REPRESENTATIVES OF THE DIFFERENT INTERESTS OF THE LOCALITY THE IMPORTANT FUNCTION OF THE CITY COUNCILWAS THE IMPROVEMENT OF CIVIC AMENITIES. THE COUNCIL CONSIDERED THE SALE AND PURCHASE OF FALLOW LAND AND HAD A SAY IN THE RURAL AFFAIRS. THEY SUPERVISED LAW AND ORDER,ECONOMIC AND OTHER CORPORATIONS,CIVIC LIFE AND CLERICAL BUSINESS. THEY WERE CONTROLLED BY THE CENTRAL GOVERNMENT THROUGH ITS REPRESENTATIVE PURAPALA UPARIKA. GUILDS THE PROMINENT ROLE THAT THE GUILDS OF ARTISENS AND MERCHANTS PLAYED IN THE URBAN ADMINISTRATIONAND THE OTHER EVIDENCE LIKE THE SEALS AND INSCRIPTIONS POINT TO THEIR FLOURISHING AGE. THE TITLES LIKE DASA,DATTA,NANDIN,PALA,SENA,SIMHA AND THE LIKE INDICATE THAT THE MEMBERS OF THE DIFFERENT CASTES WERE ADMITTED INTO THE GUILD. THE MERCHANT OR THE CRAFT GUILD HAS THE LEGAL STATUS. IT COULD POSSESS CORPORATE PROPERTY AND EVEN MAKE ITS OWN RULES AND REGULATIONS AS FAR AS THEY ARE NOT AGAINST THE LAW OF THE DHARMASHASTRAS OR THE KING. THE GUID COULD APPOINT HONEST MEN BY ELECTION AS ITS EXECUTIVE OFFICERS TO PUNISH TRANSGRESSORS. THE GENERAL BODY OF THE GUILD COULD ELECT THE PRESIDENT AND THE EXECUTIVE OFFICERS AND COULD REMOVE THEM IF THEY FOUND GUILTY IF THE OFFICER IS TOO STRONG THE GUILD APPEAL TO THE KING WHICH FOLLOWS THE INTERVENTION BY THE KING. THE KING COULD ALSO INTERFERE TO PREVENT UNLAWFUL COMBINATIONS ,STRIKES AND FIGHTING AMONG THEMSELVES OR WHEN THE GUILD UNDERTOOK WORKS OPPOSSED TO THE GENERAL PUBLIC INTEREST. AS A FULLY ORGANISED BODY IT GAVE BONUSES,LEAVE,PENSIONS,PROVIDENT FUND,ETC FOR THE WORKERS. FEUDATORY NATURE THEY ACCEPTED THE SUZERAINITY OF THE EMPEROR AND AGREED TO PAY ANNUAL TRIBUTE.THE SUZERAINITY WAS MORE NOMINAL THAN REAL. THE VASSALS WERE REQUIRED TO ATTEND IMPERIAL COURT ONCE A YEAR AND PAY TRIBUTES. THEY MAITAINED THEIR OWN OFFICER AT THE IMPERIAL COURT.SOMETIMES THEY GAVE THEIR OWN DAUGHTERS IN MARRIAGE TO THE IMPERIAL HOUSE. THE EMPEROR RARELY INTERFERED IN THE INTERNAL ADMINISTRATION OF THE UNLESS IT IS PREJUDICIAL TO THE INTERESTS OF THE EMPIRE. ADMINISTRATION OF JUSTICE THRE WERE GRADATIONS OF THE COURTS,FROM THE CHIEF COURT TO THE LOCAL COURT. A CLEAR DEMARCATION WAS MADE BETWEEN THE CIVIL AND CRIMINAL COURTS. THE COURT WAS THE SABHA PRESIDED OVER BY THE PRADVIVAKA(CHIEF JUSTICE). BELOW THEM WERE WERE THE COURTS OF AMATYAS,SAINIKA,KULA,SRENI,GANA AND OF MERCHANTS. LOCAL COURTS DEAL WITH CIVIL CASES. A FEATURE OF THE JUDICIAL ADMINISTRATION OF THE WAS THE PREVELANCE OF ARBITRATION OF JUSTICE.IT CONFERRED TWO IMPORTANT ADVANTAGES---------1)THE EXPERTS IN LAW EXAMINED THE CASESAND SETTLED DISPUTES THAT CAME UPBEFORE THE COURTS. 2)IT REDUCED LITIGATION. CONCLUSION THE TONE OF THE GUPTA ADMINISTRATION WAS NOT AS RIGOROUS AS THAT OF THE MAURAYAS.THE GUPTAS GAVE UP THE USE OF ORDEALS.