Kautilya’s amatyas were similar      to the magistrates and councillors of the
Revenue Department
Samharta He was in charge of collection of all revenues of the empire and
looked after income and expenditure by supervising the work of the
akshapatal-adhyaksha (Accountant General).
    Revenues came from land, irrigation, customs, road cesses, shop tax,
ferry tax, forests, mines, pastures, crown-lands, fees from craftsmen,
gambling dens, etc. Kautilya refers to some other kinds of income also such
as pindakara, a fixed commuted tax contributed by the villages from time to
time, and senabhaktam, the punitive tax imposed by the army on the region
through which it passed.
Sannidhata This chief treasury officer, cooperated with the samharta. He
stored the treasure in carefully built strong buildings, known as kosagriha
and koshtagara.
Military Department The Mauryan army, according to Pliny, consisted of 6
lakh infantry, 30 thousand cavalry, 9 thousand elephants and 8 thousand
chariots. It was under the control of the senapati, under whom there were
several adhyakshas or superintendents of different wings and units of the
army such as those of infantry (padadhyaksha), cavalry (asvadhyaksha), war
elephants (hastyadhyaksha), chariots (rathadhyaksha), navy (navadhyaksha),
and armoury (ayudhagaradhyaksha).
    Kautilya refers to different types of warriors, such as the hereditary ones
(maula), the mercenaries (bhritakas), soldiers supplied by forest tribes
(atavivala), and those furnished by the allies (mitravala). Kautilya also talks
about the salaries of different ranks of military commanders. The senapati
received a salary of 48,000 panas per annum, followed by 24,000 for
prasasta, 12,000 for nayaka, 8,000 for mukhya, 4,000 for adhyaksha, and 500
for ordinary trained soldier. The salaries were paid in cash.
Department of Commerce and Industry It controlled retail and wholesale
prices of goods, and tried to ensure their steady supply through its
adhyakshas or market superintendents. It also controlled weights and
measures; levied customs duties; regulated foreign trade and prevented
smuggling.
                                  called amta-mahamattas are mentioned by
    A separate set of officials