MAURYA EMPIRE

The Maurya Empire was founded in 322 BCE by Chandragupta Maurya. With the help of
kautilya(also known as Chanakya) author of “Arthashastra” Chandragupta Maurya raised an
army force and overthrew the Nanda Empire. With the advent of the Maurya’s in the late 4th
century BC, the history of India came to light throw darkness. Chandragupta Maurya was the
first emperor of Maurya Dynasty. There is disagreement over the exact date of Chandragupta
Maurya’s accession to the throne. Because different source have different descriptions about
this. There is no contemporary account of how Chandragupta Maurya annihilated the Nanda
Dynasty. For this we have to rely on different sources.
There are two types of sources to know about Maurya Empire. The one is literary and the
other is Archaeological. Literary sources of Maurya Empire comprise of texts written by both
indigenous as well as foreign authors. Indigenous sources are- Kautilya’s “Arthashastra”,
Vishakhadatta’s Sanskrit drama “Mudrarakshsasa”, Banabhatta’s “Harshacharita”(a
biography of Harshabardhana), Kalahana’s “Rajtarangini”, “Jain ParishishthaParvana”,
Buddhist traditions etc. Foreign sources- Megasthenese’s “Indica”(written in Greek), Pliny’s
“Natural History”(written in 72 AD), Sri Lankan Buddhist texts(written in Pali), travel
accounts of three Chinese travellers; FaHien, Hiuen Tsang and I-Tsing.
The epigraphical sources that are available today, are Edicts of Ashoka on which inscriptions
are written. Ashokan inscriptions can be classified into three category based on the surface of
the rock. They are Rock Edicts, Pillar Edicts, and Cave Edicts. The Rock Edicts are divided
into major Rock Edicts and minor Rock Edicts. Major Rock Edicts are Girnar (near
Junagadh), Shabazgari, Khyber Pakhtunkhwa (written in Kharoshti script), Mansehra,
Yerragudi, DhauliJaugada (near Bhubaneswar, Odisha), Sopara (Maharashtra), Kalsi, Sannati,
Kandahar Greek inscription. The minor Rock Edicts are Bhabru, Kandahar Bilingual
inscriptions etc. The archaeological sources include Ashokan Edicts and inscriptions and
material remains such as gold, silver and copper punch-marked coins.

Fig- Mauryan Empire

All these sources help to find out the main content about the Maurya Dynasty. According to
these sources when Kautilya was insulted by the king Dhana Nanda, he convinced
Chandragupta Maurya to conquer the kingdom of Nanda. Kautilya swore revenge and vowed
to destroy the Nanda Empire. His main intentions were to train army under Chandragupta
Maurya’s command and attack the Empire of Nanda. Chandragupta Maurya and his army was
encouraged by Kautilya to take over the throne of Magadha. That time the people of
Magadha were very upset over the corrupt and oppressive rule of the king Dhana Nanda.
Chandragupta Maurya upraised his army and got ready to conquer the kingdom of Dhana
Nanda. He announced a battle and Magadha army was drawn from the city to distant
battlefield to engage with Maurya’s forces. Chandragupta Maurya also create an atmosphere
of civil war in the kingdom of Dhana Nanda and Kautilya managed to win over common
people sentiment. Finally Nanda resigned, hand over his power and went into exile, Nanda
never heard of again. After that Chandragupta Maurya was legitimately installed as the new
king of Magadha in 322 BCE, at the age of 21 and kautilya assumed the position of an elder
statesman. Chandragupta Maurya established his power at Magadha and had its capital city at
Pataliputra (modern Patna). The Empire was the largest to have ever existed in the Indian
Subcontinent and its area was around 5 million square kilometers at its zenith under Ashoka.
Chandragupta Maurya rapidly expanded his power with the help of Kautilya. That time
Maurya Empire was one of the largest empires of the world. The empire stretched to the north
along the natural boundaries of the Himalayas, to the east into Assam, to the west into
Baluchistan and into the Hindukush Mountains of what is now Afghanistan. The empire was
expanded into India’s central and southern regions by the emperors Chandragupta Maurya
and Bindusara, but it excluded a small portion of unexplored tribal and forested regions near
Kalinga, until it was conquered by Ashoka. The Empire was declined for about 50 years after
Ashoka’s rule ended, and Maurya Dynasty was dissolved in 185 BCE with the foundation of
the Shunga Dynasty in Magadha.

 Economic System of Maurya Dynasty

2020 Under Chandragupta Maurya and his successor internal and external agriculture, trade
and other economic activities thrived and expanded across South Asia due to the creation of a
single and efficient system of finance, administration and proper security. The economy of
Maurya Empire was very developed at that time.

 Agriculture
Most of the people of Maurya Dynasty was agriculturists and lived in villages. Since in the
Maurya Era one of the main sources of revenue was the money coming from agriculture, the
rulers were more focused on land development. From financial assistance to poor farmers,
land grants were also made for cultivation. By cleaning the forest and fallen land the state
helped people to bring new areas under cultivation. But not all types of forest certain types of
forest were protected by laws. The farmer had a direct communication with king. A number
of crops like rice, coarse grains, sesame, pepper and saffron, pulses, wheat, bamboo, paddy,
mustard, linseed, vegetable and various kinds of fruits, sugarcane were grown in Maurya
period. Agriculture and the revenue from the agrarian sector was the mainstay of their
economy. The Mauryas were the first political authority to have exercised control over both
the Indus and the Ganga river systems which supported the major agrarian communities. The
royal farms working under the supervision of the sitadhyaksha or superintendent of
agriculture formed a major source of income to the royal treasury. From Megasthenes we
learn that the tillers of the soil form the most numerous class of population. The cultivator’s
listed as the largest category, underline the centrality of agriculture and its requirement to
maintain the Mauryan infrastructure both civil and military. Apart from the activities of the
state in agriculture, private owners as farmers or land owners, cultivated the land or had it
cultivated and paid the state a variety of taxes. The hunters and shepherds used to clear the
countryside of wild beasts and thereby helped the administration in expanding the area under
cultivation. This act must also have facilitated the growth of new settlements, the importance
of which is also indicated in the Arthasastra. The new settlements helped in the expansion of
the existing economic and fiscal base of the empire. Megasthenes has commented upon the
absence of slavery, but domestic slaves were a regular feature in prosperous households. The
compound phrase dasa-karmakara meant slaves and hired labourers. The status of both were
not pleasant and perhaps there were much oppression. Slave labour was also used in the
mines and by some craft associations. State initiative in irrigation, both during the time of
Chandragupta Maurya and Asoka, is amply clear from the history of Sudarshan reservoir as
gleaned from the Junagarh Prasasti (AD 150) of the Saka ruler Rudradaman (c. AD 130-150).
Asoka not only maintained the lake but also decorated it with conduits which definitely
helped distribution of water to nearby arable areas. The state also provided local level
irrigation facilities and regulated water supply for the benefit of the agriculturists.
Megasthenes speaks of a special category of officers who inspected the sluices so that the
cultivators could have equal supply of water. These officers might have been the Rajukas who
along with other things also supervised welfare works.

 Production of Other Resources

Resources in the Mauryan empire were realised from the non-agrarian sector too.
Recommendations of the Arthasastra and the observations of the classical authors suggest that
revenue from the agrarian sector was considerably supplemented by trade, exploitation of
metals and minerals, working in metals and the existence of different types of industries.
Parts of the southern Deccan which were not perhaps in the same cultural level as that of
Magadha and Gandhara became economically very important due to the availability of iron,
gold and diamond. A number of Asokan inscriptions have been located in the Deccan. The
areas of Kurnool, Gulbarga, Raichur, Bellary and Chitaldurga districts, the first belonging to
Andhra Pradesh and the rest to Karnataka, have yielded Asokan edicts. They perhaps
belonged to the southern province whose head quarter was at Suvarnagiri (a site near Maski).
This is a pointer to the fact that the Mauryas were aware of and interested in the rich mineral
resources of the region. The state enjoyed a monopoly in the working of mines and in trade in
mineral products. The evidence of direct supervision of mines by Maurya officials, which
obviously included those yielding metallic ores usable for manufacturing of weapons, should
have naturally encouraged the administration to find out and excavate new mines which were
source of great income. The Arthasastra dwells in detail on the technique of mining and
metallurgy. The characteristics of ores and methods of smelting and purification of ores are
discussed. It frequently reminds that mines are an important source of wealth and they
constitute a main reason for seeking to establish new settlements. It is significant to note that
the southernmost headquarters of the Mauryas named Suvarnagiri was situated very near the
famous Kolar gold fields. Raymond Allchin discovered traces of very old workings of gold
and diamond fields in Karnataka and western Andhra Pradesh. These, according to him, could
possibly go back to the days of the Mauryas. Almost unrestricted monopoly was enjoyed by
the state in trade in liquour and salt. Ships were built by the government and were let out to
sailors and merchants. All these Comparative Structures of Economies helped the growth of
economy and should have also enriched the treasury by way of taxes. The spread of the use of
Northern Black Polished Ware (NBPW) and punch marked coins over the greater parts of
India since c. 300 BC is also compatible with the literary evidence of trade during the
Mauryan times. This pottery type is subsequent to and technologically more advanced than
the Painted Grey Ware (PGW). The chronological span of NBPW is more or less assumed to
be from c.600 BC to 100 BC. The heaviest concentration of NBPW sherds have been at
numerous places in the middle Ganga plains in association with iron objects though it has
also been found in other parts of the empire. The advent of the use of NBPW coincides with
the emergence of urbanisation in the middle Ganga plains. This ware was used by affluent
sections of the society and thus considered to be a deluxe pottery. The metal for punch-
marked coins were either silver or copper and were round/roundish or square/squarish in
shape. These coins did not carry the name or imprint of any ruler or political authority.
Instead different symbols were struck with the help of separate punches on the metal pieces.
Recovery of a large number of silver punch-marked coins indicates that a great volume of
money was in circulation. Regular use of these coins as a medium of exchange definitely
points to burgeoning trade. Copper cast coins datable to the Maurya period have also been
found. In the Arthasastra, coin minting was a state prerogative. We have reference to an
officer called ‘rupadarshaka’, who was authorised to monitor the production and circulation
of the coins. Mauryan administration was instrumental in transforming coinage into an all
India phenomenon or nearly so.

 Trade and commerce

The political unity and internal peace of Maurya Empire encouraged the expansion of trade
in India. During Ashoka’s reign the Maurya’s international network of trade saw great
expansion. The Khybar Pass became a strategically important point of trade and interaction
with the outside world. Greek states and Hellenic kingdoms in West Asia became trading
partners. Trade also extended through the Malay Peninsula into Southeast Asia. The state thus
became the biggest trader in the country, and had to control its entire trade to safe-guard its
own interests. The control of trade was based on the state control of prices. A variety of Taxes
were levied on trade and commerce in various ways. Although the state did not have a
benevolent attitude towards traders, some money was deposited in the treasury through trade.
In “Arthashastra” the traders were called “Achaurashchar” (even if not in name but
practically a thief). The Mauryans had a good relationship with other countries. For business
purpose Mauryans developed a good relationship with several countries like Syria and Egypt
in addition to several others in the west. That time the industry and business flourished
extremely. Many foreign traders came to Mauryan Dynasty and took up residence in cities.
The system of price control was based on certain inevitable provisions. Any kinds of goods
could not be sold at the place of their origin, field or factory. They were to be carried to the
appointed markets (pannya-sala) where the dealer had to declare particulars as to the quantity,
quality and the prices of his goods, which were examined and registered in the books. Every
trader had to get a license for sale. A trader from outside had to obtain a passport in addition.
There were goods being exported and imported. Maurya kings were used to import some
goods which were very much demandable in their kingdom. Such as cloths, pearls, coins,
wines, figs, carpets and beautiful vessels made of silver. As they import some important
things from abroad they also export some valuable items. All of these exported items Muslin
and Jamdani cloths were very demandable items. The development of trade and commerce
soon became very profitable for empire and there was a separate department looked after
trade and commerce and ensured that a transparent system was put in place. Standard weights
and measures were used and all goods bore the official stamp. Later in Maurya period sea
trade began to take place, they built ships and hired them out for trade to merchants. In
Maurya Dynasty there was not a formal banking system, but the concept of exchanging
money existed. Taxes were levied on import and export goods. Taxes were levied exclusively
on goods. Trade was taxed all along its way by export and import duties. Trade depended
upon its routes. In Maurya Empire trade and commerce was done by roads as well as water
ways.

 Extraction of Revenue Resources

Imposition of taxes was an important mode of resource extraction for the Mauryas. The
normal taxes were not considered sufficient to meet all the needs of the state and hence the
state undertook and regulated numerous economic activities which formed profitable sources
of income. A large number of customary and new taxes were levied. The chief tax was the
royal share (bhaga) in the produce of the peasants, amounting to 1/6th or 1/ 4th. Besides the
regular bhaga, bali and udakabhaga (water tax) were also imposed. That the Maurya state
imposed both bhaga (share of the produce) and bali (an obligatory payment) is amply borne
out by the Rummindei Pillar Inscription of Asoka. The peasants were required to pay the
pindakara which was lump assesment made on groups of villages. The irrigation cess was not
levied at a flat rate but according to the manner of procurement of water. Another important
source of income was customs and ferry dues. Taxes were also levied from the guilds of
artisans living in the capital. The urban centres were important not only because of the state
control of crafts and commerce but also because of rich dividends they paid in the form of
various types of taxes. To replenish the depleted treasury, additional tax like pranaya could be
levied only once and amounted to 1/3rd or 1/4th of the produce according to the nature of the
soil. The government officials collected taxes and used to superintend the crafts connected
with land–those of wood cutters, carpenters, workers in brass and miners. Even if the rate of
taxation was high and heads of taxes numerous the government had a strong machinery to
realise the dues. The Mahabhashya of Patanjali, which states that ‘images were made by the
Mauryas longing for gold’ suggests that the Mauryan administration was bent upon looking
for economic gain from every possible source. The resources, thus extracted, were employed
for a variety of purposes. Expenditure in maintaining a huge administrative machinery as well
as a large standing army obviously claimed a major bulk of the resources extracted.
Construction of roads and maintenance of a well set-up communication network can only be
made possible when the state has a strong economic base. Resources generated from taxation
and other sources were also used for the propagation of Asoka'’s Dhamma. Employment of
new officials, undertaking of Dhamma Yatras, establishment of religious monuments
including monasteries naturally involved huge money. This money could only be gained not
only by exploiting existing resource base but also by creating new resource bases and
restructuring the economic programmes. The economic programmes were however more
government or administration oriented.
The enormous resources from agricultural and non-agricultural sectors led to the formation
and development of urban centres. Mauryan levels from excavations of urban centres show
an improvement in the standard of living. We have a frequency of ring wells and soaked pits.
Apart from the towns in the Ganga plains like Pataliputra, Rajagriha, Kausambi, etc. the other
major towns were Taxila (in Pakistan), Ujjaini (in Madhya Pradesh), Mahasthan (Bogra
district of Bangladesh), Shishupalgarh (Orissa), (Amaravati (in the Krishna delta), Sopara
(near Mumbai) and Kandahar (in Afghanistan). Shishupalgarh is identified by some with
Toshali and shows evidence of careful planning. The urban centres were however not of
uniform size and pattern.

GUPTA EMPIRE

After the fall of the Maurya Dynasty the unity of Indian history was largely destroyed.
Because the post-Maurya rulers had failed to follow the example of the Maurys. Moreover,
after the Mauryas most of the India was gone under the foreign rule for a long time. In the
Kushana period unity of India was restored for some time, but after their fall the unity was
lost again. Gujrat and Malavar were under the dynasty of Shakas, but they did not survived
for long. About five centuries after the fall of the Maurya Empire another great empire was
formed around Magadha under the leadership of the Gupta. Once again the Gupta Dynasty
brought unity, peace and prosperity to the Indian subcontinent. Although the Gupta Dynasty
was smaller in size than the Maurya Dynasty, the Gupta ruled longer than Maurya. Gupta
period is considered as the golden age of India by some historians. The Gupta Dynasty was
founded by the king Sri Gupta and the most powerful and notable rulers of the dynasty was
Chandragupta I, Samudragupta and Chandragupta II. Towards the end of the third century CE
three great powers emerged in three parts of India. The Varsib Nags emerged in the Western
part of the Midlands, the Bakatakas in the Deccan and the Guptas in Eastern India.
There is no exact information available as to know which tribe the Guptas belonged to. Also
it is difficult to say exactly where there original adobe was. According to historians the
Guptas were initially feudal lords under the Varsib Nags of the Western Midlands and there
adobe was Prayag. Many have again identified Magadha as their original adobe based on
Vayu, Vishnu and Bhagavata Purana. A.S. Altekar was once a supporter of this view. But later
he became sceptical about that matter. Because no coin of the first ruler of Gupta Dynasty
Chandragupta I was found in Bihar. Later Dr. D.C Ganguli shed new light on that matter. He
identified Murshidabad in Bangla as the adobe of the Guptas. According to Dr. Goyal, the
Guptas were lived in the Eastern part of the United States (jukta Pradesh), especially in the
Allahabad. That is why he had emphasized on the writings and coins of the Guptas, especially
the place where did the Allahabad Prashasti was found. Fourteen treasures of gold coins of
Gupta rulers had been found in this region of Uttar Pradesh and only two treasures had been
found in Bihar and in Bengal. Of the fifteen inscriptions of the first 150 years of Gupta rule,
six were found in Eastern Uttar Pradesh, two in Magadha and five in Bengal. It is clear from
the source of Harishena Prashasti that Allahabad was Samudragupta’s favorite areas. So, it is
easy to understand that the early Gupta rules in the centre of the kingdom was in East-Uttar
Pradesh.
In addition to inscriptions and coins, literature is also helpful in writing the history of that era.
Among them Purana is a good source of history. “Aryamanjusrimulkalpa”, the drama
“KaumudiniMahotshaba” written by a woman writer Bajjika, the drama “Devi
Chadraguptam” written by Vishakhadutta, Kamandak’s “Nitisara” those sources carried
important information about the Gupta Empire. It is possible to compose a history about the
Gupta Dynasty by including and excluding information from these three sources.

 Economic System of Gupta Dynasty

During Gupta period the economic stability and prosperity facilitates all-round cultural
progress. Besides having agriculture as an important part, industry and trade in Gupta Empire
had a significant progress. Like the Maurya Empire agriculture was significantin the Gupta
Empire too. In Gupta period the combination of agriculture and trade made the economy
prosperous and advanced.

 Agriculture
Agriculture was the mainstay of Gupta Empire. The Gupta economy had prospered by
focusing on the agricultural system. During the Gupta period the agricultural system was well
developed and scientific method were used by the Gupta emperors to increase agricultural
production.

 Ownership of the Land

Different historians gave different views on the ownership of the land in the Gupta period. Dr.
Basak thought that the land was not owned by the state that time. In this case he presented
two arguments. First is- the state and the district people’s representative, Mahamatra and
other businessman, even the state had not the power to transfer the land to someone without
the consent of the general public. Secondly, he said, a deed of donation had been found in
Faridpur made it clear that one-sixth of the proceeds from the sale legally would be deposited
in the state treasury.It was not clear that where the rest of the money would go. This means
that the one-fifth of the remaining six would go to the Gram-Shava treasury. Dr. Ghoshal
tried to refute Basak’s two arguments. Ghoshal said Dr. Basak’s opinion was not based on
sufficient information. He said that there was no mention of public representatives in this
regard in the inscriptions of Gupta era. There are mention of minor employees, but there is no
evidence that their consent was required to sell the land. According to him, Basak’s second
argument is based on a mistranslation of the word “Dharmasaravaga”. The real meaning of
this word is the share of religious virtue. In those days, in order to purchase land the
candidate had to inform in writing to the buyer that he would re-transfer the land later only
for religious purpose. So, it was thought that the king would grant the buyer’s request and a
share of that potential merit. However, it is widely believed that the peasants were the owners
of the land for a long time during the Gupta period. The obvious exception is in the
inscription found in North Bengal. It seems that the state and the village community jointly
enjoyed the land ownership. The right to transfer the land was jointly in the hand of the king
and the district councils. It is not possible at present to make any definite and simple decision
about the land system of the whole state. However the large amount of grain stored in the
royal barns to prevent famine and everyone thought that there was no right of the king in that
portion. During famine the grain was distributed among the poor people of the state. The king
was able to give out grants called “AGRAHAARA” which was revoked after death. In Gupta
period the king had the total control of land. The main crops of Gupta period were paddy,
wheat, sugarcane, bamboo etc. The Gupta kings took special care for the irrigation system in
agriculture.

 Classification of Land
The land of the Gupta period can be classified into the following groups-
 Kshetra: cultivable land.
 Khila: waste land.
 Aprahita: jungle or forest land.
 Vasti: habitable land.
 Gapata Sarah: pasture land.

 Irrigation system
Since agriculture was one of the main source of revenue in the Gupta Period, therefore one of
the main tasks of the rulers was to focus on the overall development of agriculture. So, the
rulers used various methods to maintain the irrigation system in the agricultural land properly.
The methods were-
 Reservoir: One of the most popular irrigation system of Gupta period. The Sudersana
reservoirs of Saurashtra was completely repair after it was badly damaged during
Mahakshatrapa. Skandhagupta got it repaired.
 Wells: That was another means of irrigation. In that system water was drawn from the
wells and supplied to the field through prepared channels.
 Chain of Pot Method: That was a mechanism prevalent even before Gupta period. In that
method a number of pots tied with a chain and the chain with the pots reached down to the
water of the hull and by making the chain and the pots rotate it was ensued that the pots
would continuously fill with water and empty it. That method was also known as Araghatta or
Gati. In Ancient India rain water was being collected in ponds and which was known other
kind of reservoir. In South India, tank irrigation was the method implied. Thus, Gupta Empire
saw prevalence of various methods of irrigation and the role of the state was to provide such
irrigation facilities to the cultivators.
  Trade and Commerce
There was industrial development during the Gupta period. In Gupta Empire textile industry
was an essential industry. Many product were produced in those industry and export them as
well. Some of the major items produce were- Muslin, linen, silk, food grains, spices, salt,
bullion, calico, wool and cotton etc. There were other industries of Gupta Empire like- ivory
work, stone cutting and curving or shaping of stones. Metal work of precious metals like-
gold, silver, copper, iron, bronze, led, pearl industries were also very popular. But the most
important industry during Gupta period was pottery. The Gupta rulers issued a large number
of gold coins. These gold coins were known as Dinar. In Ancient India gold coins of Gupta
Empire found more than any other empire. The Gupta rulers also issued silver coins. Emperor
Chandragupta I first issued silver coins in Gupta Dynasty. Also lead and rare copper coins
were issued in Gupta Era. Gupta Empire carried out trade with China, Ceylon and with other
European countries. The Guptas imported Chinese silk and ivory from East Africa. During
that period South-East Asia became a trade centre for the Guptas. Trading activities within
the empire were carried out very smoothly and efficiently. After around 550 AD, trading
activities with the Roman Empire was relaxed. In Gupta period leather industry also
flourished. Leather boots and shoes were shown in the contemporary sculptures and
paintings. The art of the jewellery was in the advanced condition. In “Brihat Samhita” there
mentioned about 22 types of jewellery. At that period jewellery were used for a long variety
of purpose. Hiwen-Tsang also mentioned that brass, gold and silver were produced in
abundance. The seals, gold, silver and copper coins of that period also reflect the advance
stage of the metal industry. In Gupta period the ship buildings industry was also well
developed which facilitated trade and communication activities as well. That helped in trade
and colonization. Among these various industry that flourished in Gupta period mining and
metallurgy certainly occupied the top position. Guilds continued as the major institution in
the manufacture of goods and in commercial enterprise. There were guilds not only of traders
and bankers but also of manual workers like weavers and stone cutters. To manage their own
affairs and participated effectively in the economic life of the people these guilds enjoyed
sufficient autonomy. They had their own property and trusts which worked as bankers, settle
disputes of their members and issued their hundis and even coins. These guilds played an
important role in the goods industry and also helped to further strength the economic
condition of the empire. The guilds had regulated their own laws and all the merchants
member were expected to abide by these laws.
In that period goods were transported by animals from one place to another. The trade was
carried on by road and through rivers. Important cities of Gupta period were-Broach, Prayag,
Vidisha, Tamralipti, Gaya, Pataliputra, Vaishali, Banaras, Kausamvi, Mathura, Peshawar etc.
Those were well connected by public highways and the state arranged all facilities and
security for the travelers and traders. Guptas had trade relations with both the eastern and the
western countries. The ruler Gupta Empire maintained regular maritime relation with Sri
Lanka, Persia, Byzantine Empire, Africa, Arabia etc. Some important sea ports of Gupta
period were-
1. Tamralipti ,2. Arikamedu ,3. Muziris ,4. Barbaricum ,5. Kaveripattnam ,6. Pratishthana ,7.
Brighukachchha ,8. Sopara ; All these ports were well connected through inland routes from
all parts of the Gupta Empire.
  Revenue System
Taxes and revenue system were of special importance in the Gupta period. The inscriptions of
that time did not mention much about the tax system of the Gupta period. These are taxes that
were considered to be prevalent in the Gupta period-
 Land Tax: One-sixth or one-fourth of the crop produced was deposited in the treasury. That
tax was called Land Tax.
 Vog Kara or Chungi Kara: That tax was allocated as part of the remuneration of village and
town employees. That tax was levied on goods.
 Bhootpratya or Excise Duty: That tax was levied on manufactured goods within the empire.
In addition taxes were levied on ports, ferries and protected cities. Fallen lands, forests and
salt mines were owned by the state. Money was earned by renting those or by selling
products made from those. The fallow land was the property of the state, it was managed by
the local institutions. Fa-Hien writes that “only those who cultivated state land had to pat a
share of the grain”. His statement has caused confusion in the mind of the historians. Many
think that most of the revenue was collected from the rent on the state land. But this idea is
not entirely correct. If Fa-Hien testimony is accepted, then the income of the state from the
sale of alcohol should be excluded. In “Arthashastra” the sale of alcohol was said to be one of
the sources of income for the state. The document before and after the Gupta period indicate
that drinking alcohol was not strictly forbidden in the Gupta period as well. According to Fa-
Hien people of the middle kingdom was prosperous and happy in the beginning of the 5th
century. He also mentioned that the similar account of prosperity and peace in India. People
were also maintaining a high standard of living and luxury of the town life. The main source
of income of the state of the Gupta period was land revenue. One sink of the produce was
claimed as the royal revenue “Uparikara” (octroi) was a kind of tax levied on cloth, oil etc.
When any kind of products transported from one city to another city “Sulka” was taken from
the traders. If any traders failed to give that “Sulka” than he had to canceled his transportation
otherwise ha had to pay a fine of maximum eight times of the original “Sulka”. 4.4Revenue
Administration: Several officials were appointed to carry out the revenue administration: 
Pustapala (record kepper): Before recording any kind of transaction Pustapala made enquirers
and after that they include all kind of transaction information in their rcord.  Gopasramini:
He entered several crisis in the accounts resisters, besides that he recovered royal duties. He
also cheeked embezzlement and recovered fines for loss due to neglect or fraud.

CONCLUSION

Whether it was the Maurya or the Gupta period, the main source of revenue in both the
periods was land revenue. In both eras most of the people in the empire were farmers and
they lived mainly in villages. These were the ones who kept the wheel of the economy
moving on. The Royal treasury was also enriched by trade and commerce but the amount was
less than the land revenue. The rulers of the Maurya and Gupta era always needed skilled
armies to manage their vast empire. Again a lot of money was needed to support that huge
army. Moreover, the rulers should always keep a watchful eye to prevent foreign aggression
and maintain good relations with the outside world. From agriculture to trade and commerce
and to established good relations with the other countries in both eras the rulers needed a lot
of money. That was why the rulers took various steps to expand agriculture and develop trade
and commerce. In that way, the rulers filled their treasury by achieving economic prosperity.
Although no empire lasted forever, the rulers did not made a mistake in trying to keep their
empire’s economy afloat. Starting from the appointment of skilled treasurers, the rulers had
worked for the overall prosperity of the revenue system. So that, the treasury was always
filled with money and the rulers could managed their governance very well. In both eras, the
rulers resorted almost the same measure to maintain their economy prosperity as well.
Everything from irrigation system to the revenue collection was done smoothly in both the
eras.

REFERENCES
1.Upinder Singh- A history of Ancient and Medieval India
2. American Journal of Humanities and Social Sciences Research
3. “Gupta Dynasty (Indian Dynasty)”. (Encyclopedia Britanicca)

4. Chakravarti Ranabir- Trade and Traders in Early Indian Society