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1)As the rulers of the mahajanapadas were, building huge forts, maintaining big armies, they needed more resources. And they needed officials to collect these. So, instead of depending on occasional gifts brought by people, as in the case of the raja of the janapadas, they started collecting regular taxes
2)Some of the important functions of a Village Panchayat are: a) Construction, repair and maintenance of all village roads. b) Extension of village sites and the regulation of buildings. c) Lighting of public roads and public places in built-up areas.
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