In the ancient times, land revenue appears to have been normally charged on individual holding, but collective assessment on whole village or whole area is not known. The main source of land revenue appears to have been in the customary royal share of the agricultural produce sometimes known as bhaga. As the designation of a specific tax on land the word bhaga first occurs in Arthsashtra by Kautilya. The terms like dhanya, udranga, bali, halikakara etc. also appears to have denoted the royal share in the form of general land tax during the later centuries of ancient era.