Kara Siddhanta is the general theory of taxation in Hindu scriptures like smritis (Manusmriti – Shukraneeti and other similar texts) and epics (Mahabharata and Ramayana). It is also found in the Arthashastra of Chanakya. Taxes in ancient Hindu India was based on this. Kara Siddhanta theories stipulated that taxation should be reasonable and equitable. The king should always keep in mind that oppressive taxation invites hatred and wrath of his subjects. The king, therefore, was advised to collect taxes without causing any suffering to his subjects. Just as fruits are gathered from a garden as often as they become ripe, so revenue shall be collected as often as it becomes ripe. Collection of revenue or of fruits, when unripe, shall never be carried out, lest the sources be injured, causing immense trouble. (Arthashastra V.2) Subjects may be taxed in a way that they remain strong enough to bear future burdens and, if necessary, heavier ones. “If the calf is pe