all the four sides suggests this. Some of the
from the region speak of individual holdings which could have been the basis
of revenue assessment.
    The land revenue having been assessed on brahmadeya or individual
holdings leads us to the problem of whether the area of the individual holding
was considered while fixing land revenue. The literary sources do not
mention any unit of measurement. It is only in the pre-Gupta sources that we
get references to various units of measurement.
    Regarding the epigraphic evidence we have reference to the units of
measurements, like kulyavapa, dronavapa, adhavapa and pataka from
Bengal, nivartana and hhumi from central India, and to nivartana and
padavarta from western India. Besides, we also have reference to fields
requiring one pitaka full of grain as seeds. The reference to different units of
measurement in different parts of northern India, undoubtedly suggests that
government officers must have adhered to local standards of measurement.
    The assessment of land revenue most probably on property measured
individual holdings leads us to another important question of whether the
share was taken on the profit of the cultivator or on the gross produce. A
passage from Kalidasa’s Raghuvamsa suggests that the tax was most
probably not levied on the gross produce but rather on that portion of the
produce which remained with the cultivator after he had kept some part of his
produce for himself.
Different Taxes
The epigraphs do not provide direct evidence of the taxes prevalent during
the Gupta and post-Gupta periods. But from references to exemptions from
various kinds of royal dues, to their transfer to the donees and the retention of
some of them by the donor himself, the system of land revenue can broadly
be outlined.
    In the inscriptions of eastern India belonging to AD 400–700 we do not
find any reference to revenue terms. In central India, however, the charters of
the Parivrajakas, the Uccakalpas, the Vakatakas and the Sarabhapuriyas
mention several important revenue terms such as udranga, uparikara, bhoga-
bhaga, kara, hiranya, dhanya, klipta and upaklipta.
    The omission of certain revenue terms from the text of inscriptions and