(Last Updated on : 06/12/2010)
Non performance of Agreement has been mainly directed to locate discrepancies which can mislead a state administration. Arthashastra takes an account of such violations in case of non performance of agreement, blocking of roads, settling in villages, and the role of the headman of a village in chapter X of Book III in Arthashastra
under which it notifies that fines shall be imposed on those who shall violate the laws specified by respective superintendents.
Non performance of Agreement shall levy tax on those cultivators who has arrived at the village for work but is found not working. He shall have to refund not only double the amount of the wages which he received against the promise to work but also double the value of food and drinks with which he has been provided. In the work of sacrificial performances as well he shall have to pay double the amount of his wage. It also specifies that anyone who refuses to cooperate in the work of preparation of public performance shall, along with his family, forfeit his right to enjoy the show. Similarly anyone who refuses to cooperate in preparing a public play or refuses to participate in any activity for the social benefit shall be compelled to pay double the amount of the aid which has been promised to him. If disobedience is found in any of these performances shall be liable to pay double the amount of their wages. If the offender is a Brahman or even of superior class shall be punished first. Similar shall be in case of non performance of agreement in the countries, castes, families and assemblies. Those who with combined effort intend to create something of social benefit shall receive concessions from the king.
Similarly the state, as mentioned in the chapter X of Book II in Arthashastra, shall levy taxes on those who shall engage in creating blockage of roads with unauthorised constructions. Those who create obstructions on the roads going towards the dronamukha or the gates going towards the forests, burial grounds, forests, fortresses well as the highways, shall be punished with heavy taxes.
Thus, non performance of agreement mainly intends to include all the violation in the payment of taxes which usually surpasses the collector general who is in charge of collecting taxes. This step has been mainly initiated to introduce better administration.