Explanation:

Mauryans during ancient India had one of the most sophisticated administrative systems of their times. Their systems were based on the ideas of Kautilya‘s Arthashastra.

The Maurya period constitutes a landmark period in the system of taxation in ancient India. The series of taxes to be collected required strong and efficient machinery for assessment, collection and storage. Samaharta was the highest officer-in-charge of assessmentand the Sannidhata was the Chief Custodian of the state treasury and store-house.

The Rajjukas were vested with the responsibilities of conducting survey and assessment of land. They even fixed rent and kept records besides judicial functions . Each district was managed by three officers’ namely Pradeshika, Rajuka, & Yukta.