Inscriptions at the historic Uthamalingeswarar temple situated at Perumanallur points to the existence of tax holidays which the modern day economists practise as an incentive to lure foreign investors, to around 800 years ago itself.
The temple is also an embodiment of Nayak period architecture with the pillars depicting such designs.
According to S. Ravikumar, an archaeologist, and K. Ponnusami, a historian, both attached to Virarajendran Archaeological and Historical Research Centre, the inscriptions and the marvel of the pillar architecture are still not yet popular among the heritage tourists.
Mr. Ravikumar, who made a study of the inscriptions, pointed out that there were 21 inscriptions on the temple walls that related to a fantastic irrigation management practised in the settlements around Perumnallur and how the Kongu Pandya rulers gave tax relief to those who contributed to the maintenance and upkeep of the irrigation systems.
The epigraphy carried out by Mr. Ravikumar and Mr. Ponnnusami revealed that river and pond irrigation systems existed in the area and crops like ginger, turmeric and betel, among few others, were abundantly cultivated.
“Carvings tell that village sabha has given rights to eight people who came forward to carry out maintenance of the sluices and irrigation canals.
Since they spent funds on the rejuvenation of the irrigation system, the rulers accorded tax holidays to them for four years from the period they carried out the repair works.
“Subsequent to that tax holiday period, those eight people were given tax relief to the tune of paying only one-fourth of the taxable amount for the next three years and one-third of the taxable amount for another two years. It means, they paid the full tax amount only from the tenth year”, said Mr. Ravikumar.
