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What is meant by duty(toll-tax) according to Kautilya, and clarify the rules of duty as propounded by him? |
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Answer» This tax was imposed on articles being taken into or out of the state. Toll-duty was collected at toll posts. The official who collected this tax was called ‘Shulkadhyaksha’, who constructed toll-posts, and collected duty through his assistants and deposited it in the state treasury. Kautilya divided toll-duty into three categories- external, intermediate and hospitality. Toll tax collected on articles produced within the state were called external, articles produced within the fort and in the capital city were called intermediate tax and articles coming from abroad were termed ‘hospitality.’ |
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