Answer: Option A
Athavana is a term used in the context of ancient Indian history and refers to the revenue department of the Mauryan Empire, which was one of the largest and most powerful empires in ancient India. The Mauryan Empire existed between 322 BCE and 185 BCE and was founded by Chandragupta Maurya, who established his capital at Pataliputra, present-day Patna in Bihar.
The Athavana was responsible for the collection of revenue from the various provinces of the Mauryan Empire. The revenue was collected in the form of taxes, which were mainly in kind, such as grains, livestock, and other agricultural products. The revenue department was headed by a high-ranking officer called the Samaharta, who was responsible for the overall administration of the department.
Some of the important features of the Mauryan revenue system are:

• Land survey: The Mauryan Empire conducted a land survey to assess the fertility of the land and fix the revenue that would be collected from it.
• Tax collection: The revenue was collected in the form of taxes, such as the Bhaga tax, which was a share of the agricultural produce, and the Hiranya tax, which was a tax on gold and silver.
• Centralized administration: The Mauryan Empire had a centralized administration, and the revenue collected from the provinces was sent to the central treasury in Pataliputra.
• Use of seals: The Mauryan Empire used seals to mark the goods that were being transported from one place to another. This helped to prevent theft and fraud.

In conclusion, Athavana refers to the revenue department of the Mauryan Empire, which was responsible for the collection of taxes from the various provinces of the empire. The Mauryan revenue system was characterized by a land survey, tax collection, centralized administration, and the use of seals to prevent theft and fraud.