As regards the authorship of the Artha Sastra, it is not even certain whether the real author of the Artha Sastra himself meant to ascribe his entire composition to Kautilya, though it is called Kautilya or Kautilya Artha Sastra in the colophons. The real author was a theoretician, no statesman, but perhaps an official in a State of medium size, where he had obtained an insight into administration.

The ascription of the work to Kautilya or Chanakya was entirely due to the myths current regarding that fabulous minister, who was looked upon as the master and creator of the art of polity. We ought to be content to possess in the Artha Sastra a remnant of an early age, though the hope has been disappointed of its turning out to be a production of the 4^th cent. B.C.’

Meyer in his introduction to Das Altindische Buch Vom Welt und Staataleben Das Artha Sastra des Kautilya, is likewise inclined to give a later date to the author of the Artha Sastra. V. S. Smith in his Early History of India (P. 38) assigns him to the Maurya period. J. F. Fleet in his introduction says ‘The work accordingly claims to date from the period B.C. 321-296.’

In the introduction to studies in the Artha Sastra published by the, Sanskrit Library Association, Karnataka College, Dharwar 1929, the writers have assigned him to the third century B.C. If we consider the matter of the book, the archaic style and the antiquated customs are compatible with an earlier age of civilization than even the Maurya period, But as he is generally supposed to belong to Chandragupta’s reign and as there is a dispute among scholars regarding the date, we can take the book as being contemporary to the earlier set of law-givers.