Those agreements are to be considered void - that are entered into in seclusion, in the dead of night (in secret) or with
fraud. Those agreements entered into within the hearing of others (in open) shall be considered valid. Agreements entered into by an authorized person shall be considered void, if at the time of making the agreement the person was under provocation, anxiety, or intoxication.
The duty of a king consists in protecting his subjects with justice. In virtue of his power to uphold the observance of the respective duties of the people, and in virtue of his power to guard against the violation of the Law (Dharma), the king is the fountainhead of justice. Punishments (Danda) must be awarded by the king with both impartiality and in proportion to the guilt of the accused.
The moral law (Dharma), evidence, past history (Charitra), and the edicts of the king are the four pillars of jurisprudence. Dharma is the eternal truth holding sway over the world; evidence is given by witnesses; past history is to be found in the traditions of the people; and the orders of the king constitute governance.
The giving in marriage of a maiden to an officiating priest in a sacrifice is called Daiva. The voluntary union of a maiden with her lover is called Gandharva. Giving a maiden after receiving plenty of wealth is termed Asura. The abduction of a maiden is called Rakshasa. Of these different types of marriage, the first two are ancestral customs of old and are valid on their being approved of by the father. Asura weddings are to be sanctioned by both the father and the mother; as they receive the money that is paid by the bridegroom for their daughter. Kautilya says that any kind of marriage is valid - as long as it pleases all those who are affected by it.
Inheritance shall be made in accordance with the customs prevalent in the country, caste, guild or the village of the inheritors. Kautilya says that as the welfare of the kingdom depends upon the nature of the transactions between the creditors and debtors, the same should always be examined for their correctness.
In the case of construction of new works (such as tanks, lakes, etc.), for repairing neglected or ruined works of similar nature, and for improving or extending water-works, taxes shall be remitted for a given number of years.