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The Book 2 is a treatise on  'Authorities' . There is an elaborate description of almost every authority vested within a state and the modalities of its effective regulation. The village, land area and forts are the ground assets of a state and their division for the purpose of construction of forts, buildings and village settlements in the backdrop of an  overall layout of the fortified city have been described through the chapters. The  space for a centralized granary under the responsibility of director of stores clearly stating his duties have been further elucidated. Finance is the backbone of the economy. Wealth creation, revenue collection, bullion market and central exchequer have been greatly emphasized as they are the pillars that uplift the economic growth and social status of the state. The duties and responsibilities of the revenue officers in terms of collection, counting, depositing, maintaining perfect financial discipline of records,  frequent audits of different types of income and expenditure accounts including coins, gems, jewels, precious stones  and recovery of revenue misappropriated by state officers is dealt in the formative chapters of the book. Other crucial authorities forming the backbone of the economy  other than finance mentioned in the text are trade and commerce to include mining,  bullion, trade, forestry, armory (defence),  scales weights standards and measures of time and space, tolls, weaving, agriculture, liquor,  prostitutes, ships, cows , horses, elephants,  chariots and infantry. The duties and engagements of  all the state officers in the hierarchy belonging to each of these avenues like superintendents, supervisors, controllers and directors have been mentioned systematically. Commandments are mentioned even for passports, pastures, secret services, administration, city and army which are executed through individual superintendents handling each domain. This book is complete encyclopedia on departments that existed then and their functional aspects.         
 
The Book 2 is a treatise on  'Authorities' . There is an elaborate description of almost every authority vested within a state and the modalities of its effective regulation. The village, land area and forts are the ground assets of a state and their division for the purpose of construction of forts, buildings and village settlements in the backdrop of an  overall layout of the fortified city have been described through the chapters. The  space for a centralized granary under the responsibility of director of stores clearly stating his duties have been further elucidated. Finance is the backbone of the economy. Wealth creation, revenue collection, bullion market and central exchequer have been greatly emphasized as they are the pillars that uplift the economic growth and social status of the state. The duties and responsibilities of the revenue officers in terms of collection, counting, depositing, maintaining perfect financial discipline of records,  frequent audits of different types of income and expenditure accounts including coins, gems, jewels, precious stones  and recovery of revenue misappropriated by state officers is dealt in the formative chapters of the book. Other crucial authorities forming the backbone of the economy  other than finance mentioned in the text are trade and commerce to include mining,  bullion, trade, forestry, armory (defence),  scales weights standards and measures of time and space, tolls, weaving, agriculture, liquor,  prostitutes, ships, cows , horses, elephants,  chariots and infantry. The duties and engagements of  all the state officers in the hierarchy belonging to each of these avenues like superintendents, supervisors, controllers and directors have been mentioned systematically. Commandments are mentioned even for passports, pastures, secret services, administration, city and army which are executed through individual superintendents handling each domain. This book is complete encyclopedia on departments that existed then and their functional aspects.         
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'''Adhikaranam III'''  : '<nowiki/>'''Dharmastheeyam''''       
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Book III :      On Laws
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One cannot deny that the over-archaic structure needed to regulate any authority within a state is its legal system.  Adhikaranam III is a treatise on the laws that existed in the Mauryan empire with respect to its societal concerns varying over marriage, inheritance, property purchase, sale, destruction and infringements of agreements, debts and deposits,  slavery, labour, robbery defamation, assault, gambling and betting. Legal disputes and resolution mechanisms relating to these matters have been elucidated for peace and harmony to prevail in the society.
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'''Chapter 58'''       
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58.57 Forms of Agreement
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58.58 Legal Disputes
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'''Chapter 59'''
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59. 59 Concerning the Marriage
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'''Chapter 60'''
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60.59 Concerning the Marriage; Duty of a Wife
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'''Chapter 61'''
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61.59 Concerning the Marriage
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'''Chapter 62'''
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62. 60 Division on Inheritance
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'''Chapter 63'''
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63. 60 Division on Inheritance :Sharing
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'''Chapter 64'''
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64.60 Inheritance :Types of Sons
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'''Chapter 65'''
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65.61 On Building Residences
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'''Chapter 66'''
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61.61 Concerning Houses; Sale of House
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'''Chapter 67'''
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67.61, 67.62 Destruction of Pastures and Infringement of Agreements
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'''Chapter 68'''
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68.63 Recovery of Debts
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'''Chapter 69'''
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69. 64 Concerning Deposits
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'''Chapter 70'''
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70.65 Slaves and Labourers
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'''Chapter 71'''
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71.66 On Slavery; Cooperative Undertaking
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'''Chapter 72'''
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72.67 Rescission of Purchase and Sale
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'''Chapter 73'''
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73. 68 Rescission from Promised Sale
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73. 69 Sale from Ownership
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73. 70 Ownership of Properties
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'''Chapter 74'''
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74.71 Robbery
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'''Chapter 75'''
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75.72 Defamation
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'''Chapter 76'''
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76. 73 Assault
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'''Chapter 77'''
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77.74 Gambling and Betting
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77.75 Miscellaneous Offences
    
== Arthashastra and Contemporary Management Theories ==
 
== Arthashastra and Contemporary Management Theories ==

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