The book presents a broader picture of the administrative system with the support of sacred texts associated with Vedic Hinduism. Divided into eight sections, the text is based primarily on two treatises, Dharma­sastra and Arthasastra. The first part of the book covers the political institutions and ideas of monarchical governance. It describes interesting themes such as princi­ples of warfare, and the obligations of kings. The author further discus­ses taxation, the revenue system, finance, loan grants, the judiciary system, and structures in the military system.