Punishments & Penalties for Tax Defaulters in Vijayanagara Times

Core principles

Vijayanagara followed a graduated punishment system.
The goal was recovery of revenue and restoration of order, not arbitrary cruelty.

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To get a deeper insight on the inner working of the trade system in Vijayanagara era

Fines and Surcharges

Defaulters were usually required to pay:
- Outstanding tax
- Additional fine (penalty), often proportional to delay or evasion
Repeated defaults led to higher penalties

This was the most common response, especially for merchants and landholders.

Evidence:

Seizure of Trade Goods

In market-related defaults:
- Goods could be seized temporarily
- Released only after tax + penalty was paid
Especially applied to:
- Traders
- Caravan leaders
- Foreign merchants

Land Revenue Defaults

For agrarian defaulters:
- Produce, cattle, or land rights could be confiscated
- In severe cases, land reassigned to another cultivator

Confiscation was legal and regulated, not arbitrary.

Inspection & assessment — Sunka Nayak or an appointed inspector examines the goods, confirms quantities/weights using standard weights and local measures (ratti, pala etc.), and determines the tax. This official role and standard measures are attested in administrative sources. Cambridge University Press & Assessment
Payment & immediate receipt — the payer hands over coins/bullion. The scribe records the transaction on palm-leaf (payer name, vendor, commodity, quantity, price, commission, tax amount, date). One copy remains at the Sunka office for local audit; an “official copy” is prepared for dispatch. India Culture+1
Sealing & packing — coin pouches are sealed with office marks; palm-leaf bundle is tied and sometimes wrapped in cloth to keep dry. The seal(s) and scribe’s notation serve as tamper-evidence. Open Library

Mode: bullock-cart convoys were the normal method for overland transport of revenue consignments; for larger or more urgent transfers horses or elephants might be used. Convoys are described in traveller accounts and archaeological studies of Hampi’s routes. Open Library+1
Packing & escorts: consignments travel in sealed pouches and covered crates. A small guard detail (Sunka retainers or hired escorts) accompanies the convoy; for high-value transfers, the number of guards and speed are scaled up. Escorts also served to deter banditry and provide official custody. Open Library
Routes & frequency: local treasuries consolidated daily/weekly receipts; regional remittances were sent on scheduled runs (weekly/monthly), and larger provincial transfers occurred quarterly or annually depending on local administration rules. Stone-age roads and waystations around Hampi and other Vijayanagara towns supported these routes. The Jakarta Post+1

Market Exclusion

Traders who repeatedly defaulted could:
- Lose permission to trade in specific markets
- Be barred temporarily from guild activities

Guild-Level Sanctions

Merchant guilds (śreṇīs) enforced:
- Social and commercial restrictions
- Refusal to back the trader in disputes

This was a powerful deterrent in a guild-based economy.

In rural or temple contexts:
- Defaulters might be required to render extra labour
- Example: irrigation work, temple service, road maintenance

This applied mainly to village-level obligations, not elite merchants.

Imprisonment was rare and usually applied only when:
- Tax evasion was deliberate and large-scale
- Fraud or forgery of records was involved
- Royal revenue was endangered

Vijayanagara administration preferred economic correction over incarceration.

Names of defaulters could be:
- Recorded publicly in inscriptions or registers
- Announced before village assemblies or guilds

In a reputation-driven society, this was a serious punishment.

Merchants did not deal directly with the king for defaults.