Taxes during Pandyan rule were quite a few in number. These ranged from agricultural taxes to taxes on temple land and governance. There are certain taxes which are seen to be typical to the time of rule of the Pandya dynasty. This suggests that the Pandyan government introduced many new items of revenue into these areas after their occupation. Apart from these, there are a number of taxes which are common to the Pandya as well as the Chola period. Most of the information regarding the various taxes imposed by the Pandyas has been contained by the two inscriptions of Tiruchirapalli and Pudukkottai. The taxes imposed during the time of rule of the Pandyas are briefly listed below.
A periodization of Pandyan rule has been done in order to facilitate the understanding of the prevalence of taxes in the Pandyan era. Period I- A.D. 1193-1250; Period 2- 1250; Period 3: 1251-1300; Period 4: 1300; Period 5: 1301-50; Period 6: 1350; and Period 7: 1351-1400.
Achchu-Vari - tax in Achchu coins.
Ilanjinai Peru - tax for the service of the person who keeps the royal seal, appears from the third period.
Kariya Arauhi - tax for the service of government officers, appears from the 1st period to the 5th period.
Santivigraha Peru - tax for the service of the king`s messenger or mediator, appears from the 1st period to the last period, but is most frequent in the 5th period.
Tattoli - tax on drummers, appears from the 3rd period.
Panju Pili - tax on ginned cotton, appears from the 1st period in Tiruchirapalli and from the 3rd period in Pudukkottai. The largest number of instances is found in the 3rd and 5th periods.
Antara ayam - which means `inner ayam (tax)` tends towards decreasing use.
Idaiyar Vari - tax on the Idaiyar (shepherd) community, appears quite frequently in the 5th period.
Ina Vari - tax on some community (not clearly identified), appears from the 3rd period.
Irai - the most general term for tax in Chola inscriptions, continued to appear in the Pandyan period.
Echchoru - which means the supply of meals to public servants or forced labourers appears until the 5th period and shows a slight declining tendency.
Kadamai - another general term for tax used in Chola inscriptions.
Kanikkai - which means gift, appears from the 3rd period with more instances common in the 5th period.
Karttigai Pachehai - gift of new crops in the month of Karttigai, appears only from the 3rd period, showing an increase in the 5th period.
Kil irai - which means `minor tax` appears in both areas.
Kudimai - tax on Kudi (cultivator), appears in both areas from the 1st period, but shows a declining tendency.
Kurrii Arisi - rice for the service of the Kuru officer.
Sekku Irai - tax on oil mills, appears from the 3rd period.
Tattar Pattam - tax on goldsmiths, appears from the 3rd period.
Tarj Irai - tax on looms, appears only from the third Period.
Nadenra Vari - tax collected for the Nadu.
Pasi Pattam - tax on fishing, appears from the third period.
Peru Vari - big tax appears only in the Pudukkottai inscriptions and no instance is found after the fifth period.
Pon Vari - tax in money or gold, appears from the 1st period.
Muttaal - continuous free labour appears only in the Pudukkottai inscriptions and shows a declining tendency.
Vari - one of the most general terms for tax in Chola inscriptions, appears in both Pudukkottai as well as Tiruchirapalli inscriptions.
Vasal Peru - tax for the palace, appears from the 3rd period.
Viniyogam - expenditure, is found more frequently in combination with other terms, like
Nattu-Viniyogam examined above.
Vetti - free labour for public works, shows a clear declining trend.
