Revenue System in Post-Maurya and Gupta Times

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This is arguably the first systematic study of the revenue system in Post-Maurya and Gupta times. The author shows that some new principles of taxation were enunciated during the period under review. In earlier times the king was entitled to taxes in lieu of protection afforded to the people, but in the Gupta period royal ownership came to be considered as basis of taxation. The volume discusses the earliest epigraphic evidence regard­ing fiscal concessions granted to priests and temples. While explaining various taxes mentioned in land charters, the volume shows that fines and forced labour constituted important sources of revenue. Throughout this study note has been taken of regional variations in the interpretation of fiscal terms. Adequate attention has also been paid to the nature of emergency taxation and the machinery of revenue administration. The present edition includes a Foreword and an Afterword by Vishwa Mohan Jha which throws new light on this classic work.

D.N. Jha

Dwijendra Narayan Jha (1940-2021), popularly known as D.N. Jha, was educated at the Presidency College, Calcutta, and Patna University where he taught history for more than a decade. He was professor of History at the University of Delhi until his retirement in 2005. He has authored several books including The Myth of the Holy Cow (London, 2002) and Rethinking Hindu Identity (London,2009) which have not gone well with India’s Right Wing establishment. Professor Jha was elected sectional President of Andhra Pradesh History Congress (1987) and General President, Punjab History Conference (1999). A UGC National lecturer (1984-5) and Honorary Research Fellow, Indian Institute of Advanced Study, Shimla, he was secretary, Indian History Cogress (1986-9) which elected him its General President in 2005-6. A recipient of the prestigious H.K. Barpujari Award in 1995, he was honoured by the Asiatic Society of Calcutta in 2011 for his significant contributions. (2004).