The Gupta system of government did share some similarities with the Mauryan setup but  was on the whole  a different style of government. Like the Mauryan system the Gupta  kings were the center of the administration. The empire was divided into several provinces  each of which had viceroys who were appointed from amongst the members of the royal  family. The provinces were further sub-divided into a series of districts. Each district had  its own administrative centre. The local administration of the district was free to make  decisions on governing the area, essentially free from central control, except in matters  which may have dealt with central policies. The highest officer in a district was known as  the kumaramatya and he was the link between centre and the district. Unlike their  Mauryan predecessors, the Gupta kings were not concerned with every nuance of local  administration leaving such matters to the kumaramatya.  
   Villages were organized under rural bodies which consisted of the headman and village  elders. In the cities there was a council which had  several officers like the President of the  City corporation, the chief representative of the guild of merchants, a representative of the  artisans and the chief scribe. The Gupta system of urban and rural administration was  based on encouraging as much local participation unlike the 
Mauryan system where  royally appointed councils were the norm.     A significant change that had taken place was the increasing trend of paying salaries in  land grants rather then in cash. Land grants usually gave the beneficiary hereditary rights  over the land, although technically the king retained the right to repossess the land if he  was unhappy with the conduct of the beneficiary.  Brahmins were usually granted tax free  lands which was another concession to an already privileged class. Land grants  undermined the authority of the king as more and more land was taken away from his  direct control. Also since the beneficiaries of land grants were usually Brahmins or  government officials the king was not really able to exercise the repossession option  fearing political backlash. The government revenue essentially came from land as  commercial activity was no longer as big a contributor as it once was. Land revenue came  from a variety of sources, like direct tax on the land as well as a tax on the produce of the  land.  
  The Guptas also had a fairly good judicial system. At the bottom, were various councils  which were authorized to resolve disputes that arose. Examples of these were the village  assembly or the trade guild. Hence justice was usually available in the place a person lived  or worked. The king presided over the highest court of appeal and he was assisted by  various judges, ministers and priests etc, their presence dependent on the nature of the  case. The judgment were usually made based on legal texts, social customs or specific   edicts from the king.  
  The Gupta system of government did share some similarities with the Mauryan setup but  was on the whole  a different style of government. Like the Mauryan system the Gupta  kings were the center of the administration. The empire was divided into several provinces  each of which had viceroys who were appointed from amongst the members of the royal  family. The provinces were further sub-divided into a series of districts. Each district had  its own administrative centre. The local administration of the district was free to make  decisions on governing the area, essentially free from central control, except in matters  which may have dealt with central policies. The highest officer in a district was known as  the kumaramatya and he was the link between centre and the district. Unlike their  Mauryan predecessors, the Gupta kings were not concerned with every nuance of local  administration leaving such matters to the kumaramatya.  
   Villages were organized under rural bodies which consisted of the headman and village  elders. In the cities there was a council which had  several officers like the President of the  City corporation, the chief representative of the guild of merchants, a representative of the  artisans and the chief scribe. The Gupta system of urban and rural administration was  based on encouraging as much local participation unlike the Mauryan system where  royally appointed councils were the norm.  
   A significant change that had taken place was the increasing trend of paying salaries in  land grants rather then in cash. Land grants usually gave the beneficiary hereditary rights  over the land, although technically the king retained the right to repossess the land if he  was unhappy with the conduct of the beneficiary.  Brahmins were usually granted tax free  lands which was another concession to an already privileged class. Land grants  undermined the authority of the king as more and more land was taken away from his  direct control. Also since the beneficiaries of land grants were usually Brahmins or  government officials the king was not really able to exercise the repossession option  fearing political backlash. The government revenue essentially came from land as  commercial activity was no longer as big a contributor as it once was. Land revenue came  from a variety of sources, like direct tax on the land as well as a tax on the produce of the  land.  
  The Guptas also had a fairly good judicial system. At the bottom, were various councils  which were authorized to resolve disputes that arose. Examples of these were the village  assembly or the trade guild. Hence justice was usually available in the place a person lived  or worked. The king presided over the highest court of appeal and he was assisted by  various judges, ministers and priests etc, their presence dependent on the nature of the  case. The judgment were usually made based on legal texts, social customs or specific   edicts from the king.  
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