Levy of tax should be as per law and collection and recovery should be strict

अनादेयं नाददीत परिक्षीणोऽपि पार्थिवः।

न चादेयं समृद्धोऽपि सूक्ष्ममप्यर्थमुत्सृजेत्॥

अनादेयस्य चादानादादेयस्य च वर्जनात्।

दौर्बल्यं ख्यापते राज्ञः स प्रेत्येह च नश्यति॥

महाभारते॥ इन्दिश्चे स्प्रूचे ३४६१, ३४६२

anādeyaṁ nādadīta parikṣīṇo'pi pārthivaḥ|

na cādeyaṁ samṛddho'pi sūkṣmamapyarthamutsṛjet||

anādeyasya cādānādādeyasya ca varjanāt|

daurbalyaṁ khyāpate rājñaḥ sa pretyeha ca naśyati||

mahābhārate|| indiśce sprūce 3461,3462

𝐂𝐥𝐞𝐚𝐫𝐜𝐮𝐭 𝐠𝐮𝐢𝐝𝐞𝐥𝐢𝐧𝐞𝐬 𝐚𝐛𝐨𝐮𝐭 𝐜𝐨𝐥𝐥𝐞𝐜𝐭𝐢𝐨𝐧 𝐨𝐟 𝐭𝐚𝐱𝐞𝐬 𝐚𝐧𝐝 𝐨𝐭𝐡𝐞𝐫 𝐝𝐮𝐞𝐬 𝐛𝐲 𝐭𝐡𝐞 𝐊𝐢𝐧𝐠, 𝐒𝐭𝐚𝐭𝐞 𝐨𝐫 𝐑𝐞𝐯𝐞𝐧𝐮𝐞

𝐄𝐯𝐞𝐧 𝐢𝐟 𝐚 𝐤𝐢𝐧𝐠 𝐢𝐬 𝐟𝐢𝐧𝐚𝐧𝐜𝐢𝐚𝐥𝐥𝐲 𝐨𝐫 𝐨𝐭𝐡𝐞𝐫𝐰𝐢𝐬𝐞 𝐜𝐡𝐚𝐥𝐥𝐞𝐧𝐠𝐞𝐝 𝐚𝐧𝐝 𝐢𝐬 𝐟𝐚𝐜𝐢𝐧𝐠 𝐫𝐞𝐬𝐨𝐮𝐫𝐜𝐞 𝐜𝐫𝐮𝐧𝐜𝐡, 𝐡𝐞 𝐬𝐡𝐨𝐮𝐥𝐝 𝐧𝐞𝐯𝐞𝐫 𝐭𝐫𝐲 𝐭𝐨 𝐜𝐨𝐥𝐥𝐞𝐜𝐭 𝐟𝐫𝐨𝐦 𝐭𝐡𝐞 𝐩𝐞𝐨𝐩𝐥𝐞 𝐰𝐡𝐚𝐭 𝐢𝐬 𝐧𝐨𝐭 𝐫𝐢𝐠𝐡𝐭𝐟𝐮𝐥𝐥𝐲 𝐝𝐮𝐞 𝐚𝐧𝐝 𝐜𝐨𝐥𝐥𝐞𝐜𝐭𝐢𝐛𝐥𝐞.

𝐀𝐭 𝐭𝐡𝐞 𝐬𝐚𝐦𝐞 𝐭𝐢𝐦𝐞 𝐞𝐯𝐞𝐧 𝐢𝐟 𝐡𝐢𝐬 𝐜𝐨𝐟𝐟𝐞𝐫𝐬 𝐚𝐫𝐞 𝐟𝐢𝐥𝐥𝐞𝐝 𝐭𝐨 𝐭𝐡𝐞 𝐛𝐫𝐢𝐦 𝐚𝐧𝐝 𝐭𝐡𝐞 𝐒𝐭𝐚𝐭𝐞 𝐢𝐬 𝐟𝐥𝐮𝐬𝐡 𝐰𝐢𝐭𝐡 𝐟𝐮𝐧𝐝𝐬, 𝐡𝐞 𝐬𝐡𝐨𝐮𝐥𝐝 𝐧𝐨𝐭 𝐧𝐞𝐠𝐥𝐞𝐜𝐭 𝐭𝐨 𝐜𝐨𝐥𝐥𝐞𝐜𝐭 𝐞𝐯𝐞𝐧 𝐭𝐫𝐢𝐟𝐥𝐢𝐧𝐠 𝐬𝐮𝐦𝐬 𝐰𝐡𝐢𝐜𝐡 𝐚𝐫𝐞 𝐫𝐢𝐠𝐡𝐭𝐟𝐮𝐥𝐥𝐲 𝐚𝐧𝐝 𝐥𝐞𝐠𝐚𝐥𝐥𝐲 𝐜𝐨𝐥𝐥𝐞𝐜𝐭𝐢𝐛𝐥𝐞 𝐚𝐬 𝐩𝐞𝐫 𝐥𝐚𝐰.

𝐓𝐡𝐞 𝐊𝐢𝐧𝐠, 𝐭𝐡𝐞 𝐒𝐭𝐚𝐭𝐞 𝐚𝐧𝐝 𝐢𝐭𝐬 𝐑𝐞𝐯𝐞𝐧𝐮𝐞 𝐎𝐮𝐭𝐟𝐢𝐭, 𝐢𝐟 𝐢𝐭 𝐢𝐬 𝐬𝐥𝐚𝐜𝐤 𝐢𝐧 𝐜𝐨𝐥𝐥𝐞𝐜𝐭𝐢𝐧𝐠 𝐭𝐡𝐞 𝐭𝐚𝐱𝐞𝐬 𝐫𝐢𝐠𝐡𝐭𝐟𝐮𝐥𝐥𝐲 𝐥𝐞𝐯𝐢𝐞d 𝐚𝐧𝐝 𝐨𝐭𝐡𝐞𝐫 𝐝𝐮𝐞s 𝐨𝐫 𝐢𝐟 𝐮𝐧𝐥𝐚𝐰𝐟𝐮𝐥 𝐥𝐞𝐯𝐢𝐞𝐬 𝐨𝐫 𝐦𝐞𝐭𝐡𝐨𝐝𝐬 𝐚𝐫𝐞 𝐚𝐝𝐨𝐩𝐭𝐞𝐝 𝐭𝐨 𝐜𝐨𝐥𝐥𝐞𝐜𝐭 𝐟𝐨𝐫𝐜𝐢𝐛𝐥𝐲 𝐰𝐡𝐚𝐭 𝐢𝐬 𝐧𝐨𝐭 𝐫𝐢𝐠𝐡𝐥𝐲 𝐚𝐧𝐝 𝐦𝐨𝐫𝐚𝐥𝐥𝐲 𝐜𝐨𝐥𝐥𝐞𝐜𝐭𝐢𝐛𝐥𝐞, 𝐭𝐡𝐞𝐧 𝐭𝐡𝐞 𝐒𝐭𝐚𝐭𝐞 𝐬𝐭𝐚𝐧𝐝𝐬 𝐞𝐱𝐩𝐨𝐬𝐞𝐝 𝐨𝐟 𝐢𝐭𝐬 𝐰𝐞𝐚𝐤𝐧𝐞𝐬𝐬 𝐚𝐧𝐝 𝐛𝐫𝐢𝐭𝐭𝐥𝐞𝐧𝐞𝐬𝐬.

𝐓𝐡𝐞 𝐩𝐞𝐫𝐬𝐨𝐧𝐬 𝐢𝐧𝐯𝐨𝐥𝐯𝐞𝐝, 𝐭𝐡𝐞 𝐊𝐢𝐧𝐠 𝐚𝐧𝐝 𝐨𝐭𝐡𝐞𝐫𝐬, 𝐢𝐧𝐜𝐮𝐫 𝐢𝐥𝐥𝐰𝐢𝐥𝐥 𝐨𝐟 𝐭𝐡𝐞 𝐩𝐞𝐨𝐩𝐥𝐞 𝐚𝐧𝐝 𝐠𝐞𝐭 𝐫𝐮𝐢𝐧𝐞𝐝 𝐝𝐮𝐫𝐢𝐧𝐠 𝐭𝐡𝐞𝐢𝐫 𝐥𝐢𝐟𝐞𝐭𝐢𝐦𝐞 𝐚𝐧𝐝 𝐭𝐡𝐞𝐲 𝐚𝐫𝐞 𝐝𝐨𝐨𝐦𝐞𝐝 𝐟𝐨𝐫 𝐞𝐯𝐞𝐫 𝐨𝐧𝐜𝐞 𝐭𝐡𝐞𝐲 𝐥𝐞𝐚𝐯𝐞 𝐭𝐡𝐢𝐬 𝐰𝐨𝐫𝐥𝐝 𝐟𝐨𝐫 𝐭𝐡𝐞 𝐧𝐞𝐱𝐭.

𝐓𝐡𝐢𝐬 𝐢𝐬 𝐟𝐫𝐨𝐦 𝐌𝐚𝐡𝐚𝐛𝐡𝐚𝐫𝐚𝐭𝐡𝐚𝐦

𝐊 𝐕 𝐀𝐍𝐀𝐍𝐓𝐇𝐀𝐍𝐀𝐑𝐀𝐘𝐀𝐍𝐀𝐍

परिक्षीणः even if he is weak or is weakened अपि too पार्थिवः the king, the state, अनादेयं what should not be rightfully collected न आददीत should not be collected समृद्धोऽपि even if the state exchequer is flush with funds आदेयं what is legally collectible सूक्ष्मं even if it is very trifle, very small अपि though अर्थं money, dues न उत्सृजेत् च should not give up, should not allow to remain uncollected अनादेयस्य what should not be collected आदानात् collecting आदेयस्य what is to be collected वर्जनात् च by neglecting, by giving up too राज्ञःof the king, of the state दौर्बल्यं the weakness, the brittleness ख्यापते is exposed , revealed स राजा इह प्रेत्य नश्यति च that ruler having died in this world too would perish here and the world beyond too