MAURAYAN STATE 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.