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How many ways of embezzlement of government money have been mentioned by Kautilya in his Arthashastra?

Political Science · Indian Political Thought UGC NET July 2016 Political Science
How many ways of embezzlement of government money have been mentioned by Kautilya in his Arthashastra?
A75
B40 ✓ Correct
C50
D30
Correct answer: (B) 40 — Kautilya's Arthashastra lists 40 ways in which government money can be embezzled.
Explanation
Kautilya's Arthashastra lists 40 ways in which government money can be embezzled.
This detailed catalogue of fraud reflects his deep concern with financial accountability in the state.
He names the officials most likely to be involved, such as the treasurer (nidhayaka), the recorder (nibandhaka), the payer (dayaka) and those who authorise payments (dapaka).
Kautilya advises that suspected officials be interrogated separately so that their accounts can be cross-checked and collusion exposed.
The treasury (kosha) is one of the seven saptanga elements, which is why guarding it against corruption is treated so seriously.
This vigilance fits his realist view that human beings are prone to self-interest and must be watched through spies and audits.
Kautilya is often called the Indian Machiavelli for this hard-headed approach to administration.
Kautilya compared detecting embezzlement to knowing when a swimming fish drinks water, and he punished the whole chain of bribe-giver, receiver and keeper.

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