Pranam TNcR https://youtu.be/8jyNGE_ZhR0 KR Consenting to taxation does not exist; what one desires, in the taxation, may be an amritham and that one may be poison to another. Hence the taxation and the Governance are already consented by the majority on the belief that the Government will be progressive ; if so well, they continue in a democratic set up or worshipped, if it is a kingdom. If otherwise, the govt is uprooted or a revolution is carried out. Time alone that determines the conditions of the state. 1. In later Vedic times, three terms commonly used for taxes were Bali, Bhaga and Shulka.
2. All three terms are referred to in Vedic texts, but perhaps not as taxes. 3. As offerings, Bali and Bhaga were based on personal relations between the giver and the receiver and were made in kind. 4 Taxation in India is rooted from the period of *Manu Smriti and Arthasastra.* Present Indian tax system is based on this ancient tax system which was based on the theory of maximum social welfare. "It was only for the good of his subjects that he collected taxes from them, just as the Sun draws moisture from the Earth to give it back a thousand fold" – *5 *By Kalidas in Raghuvansh eulogizing KING DILIPAN.The origin of the word "Tax" is from "Taxation" which means an estimate. 6 In India, the system of direct taxation as it is known today has been in force in one form or another even from ancient times. Variety of tax measures are referred in both Manu Smriti and Arthasastra. The wise sage advised that taxes should be related to the income and expenditure of the subject. He, however, cautioned the king against excessive taxation; a king should neither impose high rate of tax nor exempt all from tax. 7 According to Manu Smriti*,* the king should arrange the collection of taxes in such a manner that the tax payer did not feel the pinch of paying taxes. He laid down that traders and artisans should pay 1/5th of their profits in silver and gold, while the agriculturists were to pay 1/6th, 1/8th and 1/10th of their produce depending upon their circumstances. Kautilya has also described in great detail the system of tax administration in the Mauryan Empire. It is remarkable that the present day tax system is in many ways similar to the system of taxation in vogue about 2300 years ago. *Arthasastra* mentioned that each tax was specific and there was no scope for arbitrariness. Tax collectors determined the schedule of each payment, and its time, manner and quantity being all pre-determined. The land revenue was fixed at 1/6 share of the produce and import and export duties were determined on ad-valorem basis. The import duties on foreign goods were roughly 20% of their value. Similarly, tolls, road cess, ferry charges and other levies were all fixed.Kautilya also laid down that during war or emergencies like famine or floods, etc. the taxation system should be made more stringent and the king could also raise war loans. The land revenue could be raised from 1/6th to 1/4th during the emergencies. The people engaged in commerce were to pay big donations to war efforts.Kautilya's concept of taxation emphasised equity and justice in taxation. The affluent had to pay higher taxes as compared to the poor. 8 Manu says beautifully about taxing- Tax the people in three ways:- Like a leech//Like a calf//Like a bee//For highly paid staff, suck like a leech (60% tax)//For middle income groups take tax like calf (20% tax)//For the low income group take (nectar) like a bee! (it helps the plants in pollination and the flowers never lose anything! Actually they are not taxed at all).All the ideas put forth by Manu here are in Tamil Tiruukral under Royalty (chapters 39-63), State Cabinet (chapters 64 to 73) politics (chapters 74 to 78) and Alliance (Tirukkural chapters 79-95).Great scholars like V R Ramachandra Dikshitar, Dr Nagaswamy and others have written books on it. Some of the couplets in Tirukkural are verbatim translations of Manu! 9 Tiru Valluvar, author of Tamil Veda has borrowed all the ideas in this section and repeated them in Tirukkural.The commentators on this section quote widely from another Sanskrit treatise Nitisara of Kamandaki..Sloka 7-99-102 BEAUTIFUL ADVICE The advice given to kings is applicable to anyone who wants to succeed in life politically or financially.Tortoise and Heron similes are used by Krishna in Bhagavad Gita, Valluvar in Tirukkural and Bhartruhari, Tirumular etc.See Manu’s use of Tortoise, Heron, Lion, Wolf, Leech, Calf and Bee in slokas 105, 106,129.Commentators give lot of information on these similes! Very interesting! 10 Manu 7-99. Let him strive to gain what he has not yet gained; what he has gained let him carefully preserve; let him augment what he preserves, and what he has augmented let him bestow on worthy men.(Speaks the duty of a King). Tirukkural translayed as about the duty of the King,as குறள் 385 <https://www.ytamizh.com/thirukural/kural-385/>:இயற்றலும் ஈட்டலுங் காத்தலும் காத்த வகுத்தலும் வல்ல தரசு. பொருள் வரும் வழிகளை மேன்மேலும் இயற்றலும் வந்த பொருள்களைச் சேர்த்தலும், காத்தலும் காத்தவற்றை வகுத்துச் செலவு செய்தலும் வல்லவன் அரசன். { then why TN is hating sanskrit, Manu and extol tirukkural as tamil vedam/} A king is he who treasure gains, stores up, defends, And duly for his kingdom's weal expends. (He is a king who is able to acquire (wealth), to lay it up, to guard, and to distribute it.) {(Tamil to English):iyatralum eettalunG kaaththalum kaaththavakuththalum valla tharasu}. KR IRS 13322 On Sun, 13 Mar 2022 at 09:10, Rangarajan T.N.C. <[email protected]> wrote: > https://youtu.be/8jyNGE_ZhR0 > -- You received this message because you are subscribed to the Google Groups "Thatha_Patty" group. To unsubscribe from this group and stop receiving emails from it, send an email to [email protected]. 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