Evidence of taxman in 800-year-old inscriptions

Time of India

30-04-2025

Chennai: Two inscriptions dating to the early 13th century, discussing the taxes prevalent during the Pandya era, have been found at Paramakudi in Ramanathapuram district.
A group of independent archaeologists, led by
Ramanathapuram Archaeological Research Foundation
president V Rajaguru, discovered the inscriptions at the Mallikarjuneswarar shrine in the Shiva temple in Emaneswaram, Paramakudi.
The two inscriptions were part of the same stone, and according to Rajaguru, they belonged to the era of Pandya King Maravarman Sundarapandian-I, who ruled Madurai in the early part of the 13th century. Sundarapandian had the title 'Maduraiyai Meetta Sundarapandian' since he recovered Madurai from the clutches of the Cholas.
The stone carrying the two inscriptions was already recorded by the
Archaeological Survey of India
(ASI) in 1914. Since the letters of both inscriptions are of different sizes, they can be considered fragments of different inscriptions.
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The inscriptions contained 11 lines and spoke about land donations, land measurements, and the types of taxes that were exempted after the land was donated to the temple.
For instance, the words 'Veli,' 'Ma,' and 'Mavarai' were mentioned as land measurements. Rajaguru said 'Ma' refers to a mango tree, and the land measuring the size of a mango tree was given as a donation.
The land was donated to temples, monasteries, and the persons who recite 'Thevaram' songs in the temple.
While discussing the taxes, the words 'Kadamai' and 'Viniyogam' were mentioned. Rajaguru said the two taxes were paid to the kings and can be equated to modern-day income tax (IT).
'Andharayam' is another tax that is paid to the local temples. 'Idayar Vari' is a tax paid by shepherds.
Rajaguru stated that since the inscription of Sundarapandian in the Amman shrine, which says the temple was constructed by Sundarapandian himself, is the oldest in this temple, it can be assumed that the Mallikarjuneswarar shrine was also built during his period, as shrines are not constructed alone but as part of a temple.