Kautilya's Arthashastra was found in the year 1905 and published in the year 1909.Which means, Arthashastra started to excite Indian minds exactly hundred years ago. It was published when the propaganda ‘the Indians are not able to create their own treatise on administration and civil law ' was in wide circulation. Dr.R.Shamasastry, the then librarian, Government Oriental Library(Now Oriental Research Institute)Mysore, edited and published it. Forthwith, it became feather on the cap of ‘Indian-ness'.

What is Arthashastra ? Artha is not money here. Neither it means meaning of a word. Artha is administration of a kingdom. In simple terms, Artha belongs to polity and not transactions of money. This point needs to be stated categorically as there is popular opinion that ‘‘Kautilya's Arthashastra depicts Commerce and Economics''. It is not that the author has said nothing related to these two. Definite references on the same one can notice frequently. For example, encouraging the formers by bestowing them certain privileges, furthering traders by finding out new markets, detailed rules and regulations on taxation and compensation, revenue-collection, so on and so forth. In fact, Kautilya completely covers some chapters to deal with these matters. But one shall not forget that his references of some financial matters are part of polity.

According to Kautilya, Artha means the earth full of people. The treatise which teaches acquirement and looking after it is Arthashastra.

And several meanings pursue. For example, sometimes acquirement of the land requires waging war .In the former days, war includes employing, training and use of infantry, cavalry, chariots as well as elephants. Doesn't it? The moment these stuffs come into picture, maintenance of them, descriptions of arms(and armoury, of course),the modus operandi of waging the war, stopping the movement of enemies-these stand in the queue one by one. Protecting the kingdom includes administration, civil law and various departments-mutually everything gets tangled.

Kautilya stresses on educating the princes. Interestingly, there was divergence of opinion. Some pundits argued that education is not necessary to the princes. Kautilya solemnly pushes aside their views.

One has to maintain mental balance and he can mingle with the people without being disturbed .Ah? It requires a lot of education. We do not know what would Kautilya say on observing wrestling of our politicians in front of media. He goes so much so that he declares that the kings shall get rid of all mental impurities. An utopia in the current scenario.

Heard about incurring fine for cutting branches of tress? If you will cut a branch of tree without permission of government officials you will be awarded fine.Amount of fine is less in this case.If the branch is full of flowers or fruits-you will be heavily fined.Even if the sprout is cut of , you can not escape.Utopia once again-ah? You can imagine your plight if the whole tree is cut off.

One gets fascinated while observing the wide horizons of Arthashastra. Classification of departments, creating job facilities, appointing the people while they are in crisis and utilizing the barren land as play grounds of kings full of some sylvan animals.

Everybody knows -maintenance of the treasure includes maintenance of dairy regarding the transactions properly. Appointment of the officials is not enough. An ‘eagle-eye' shall supervise their work. No body knows when the fish gulp water. So what? Kautilya justifies giving this comparison: No body knows when the government official devours the money. We can expect injunction of punishments to the ones who swallow and we are not disappointed.

These government sharks who guttle the public money ‘shall not be spared at any cost'.

The practice of paying tax in both money and jewels was in vogue in the days of Kautilya. Ordinary people, or ‘dump millions', in spite of their innocence, have not fallen from heaven. There are and were cheats. Sometimes fake gems were paid. The tax collecting officer shall have thorough knowledge of precious gems as well as jewellery. So the details of the same is clearly depicted. And naturally, taxation.

No human society is free from prostitutes. Kautilya is very practical. He does not preach. He simply says :Look after prostitutes. He does not forget to include artists. And weavers? Yes. Weaving various variety of garments, welfare of many artisans.

Most astonishing fact is, Kautilya avers that the doctors, weavers, jewelers, laundrymen and merchants may be hostile to people. The king shall rescue them from clutches of these.

Thorough scrutiny of corpse is necessary in case of unnatural death. Which means murder and suicide were not strange even in the days of the author.

There is a big portion dealing with foreign policy. Truce is OK if the enemy country is more powerful. If not, waging war is correct. If the power is equal, simply ‘be neutral'. Neutrality includes keeping calm, taking out from unfriendly procedures, taking no steps or intentional means towards enemy.

Restoration of peace in a conquered country includes a serious attempt to mitigate hostile attitude of the people. Obviously the winning king shall be very clever in this regard. He shall adopt the same dress, language and customs of the people of the country conquered. He should bestow gifts and wave off taxes. In simple, he shall win the hearts of the people of the newly acquired territory.

Now-a-days nationwide discussions on betterment of the level of education is order of the day. In spite of command over the subject, lack of mental tranquility mars one's achievement. Kautilya magnificently puts it in the sentence, kritsnam hi shaastram idam indriya-jayah (Translating this treatise into practicality depends upon keeping sense organs under restraint).Some negative instances he shows. For example, a king namely Dandyakya-Bhoja, (in spite his being good in administration) was perished because of voluptuous attempts towards a maiden.

In the first chapter, the work gives a list of contents and it is closely followed by the successive chapters.