John Oldman
John Oldman

@PrasunNagar

5 Tweets 5 reads Apr 03, 2024
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Techniques of Corruption
Kautilya in Arthashastra (Book 2, Chpt 8), mentions 40 types of embezzlement techniques, which are employed by Govt officials to enrich themselves.
Some of these techniques are as under:
1) What is realised earlier, is entered later on; +
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2) What is realised later, is entered earlier;
3) What ought to be realised is not realised;
4) What is collected is shown as not collected;
5) What is collected in part, is shown as collected in full;
6) What is collected in full, is shown as collected in part ; +
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8) What is payable, is not paid;
9) What is not payable, is paid;
10) Small gifts, made large gifts;
11) Large gifts, made small gifts;
12) What is gifted is of one sort, while what is entered is different;
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13) The real donee is one, while the donee entered in books is different;
14) Raw materials that are not paid for, are entered, while those paid for are not entered;
15) Materials of great value are sold for small price;
16) Materials of small value, sold for high price;
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17) Misrepresentation of source of income;
18) Misrepresentation of prices of commodities;
19) Making use of false weights;
20) Inconsistency in transactions carried on with personal supervision;
21) What is realised frm one source, is shown as realised frm another.
End

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