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- Taxes were collected in Mahajanapadas from the common people to build the infrastructure of the city and to maintain big armies for the protection of the city. Taxes from the crops were the most important source of revenue for the king's officials. The crops tax was fixed at 1/6th of the produce or bhaga (share).
- The Gram Panchayat shall be responsible for identification of the projects in the Gram Panchayat area to be taken up under a Scheme as per the recommendations of the Gram Sabha and the Ward Sabhas and for executing and supervising such works.
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