Kautilya, also known as Chanakya or Vishnugupta, was one of the earliest systematic thinkers on public administration. His ideas are mainly found in the Arthashastra, which deals with governance, administration, finance, justice, diplomacy, security and welfare. Kautilya viewed the state as an organised institution whose primary objective was the protection, prosperity and welfare of its people. His principles of public administration were practical, systematic and strongly oriented towards efficient governance. Kautilya regarded the ruler as the central authority responsible for maintaining order and promoting the welfare of the state. He believed that the ruler should remain disciplined, hardworking and accessible to the people. The principle of “Rajadharma” required the ruler to place public interest above personal interests. He expressed the idea that the happiness of the ruler lies in the happiness of his subjects. Kautilya advocated a well-organised administrative structure. He divided responsibilities among ministers, officials and various departments so that administration could function efficiently. He emphasised the selection of competent, trustworthy and experienced officials. Ministers and officers were expected to possess integrity, intelligence, knowledge and administrative ability. Kautilya also recommended supervision and testing of officials to prevent corruption and misuse of power. Financial administration was another important principle. Kautilya considered a strong treasury essential for the survival and stability of the state. He prescribed systematic revenue collection, proper budgeting, maintenance of accounts and careful expenditure. Taxation should not become oppressive because excessive taxation could weaken economic activity and create public dissatisfaction. Kautilya attached great importance to law and justice. The administration was expected to maintain social order, protect property and punish wrongdoing. He supported the principle of proportional punishment and believed that