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Title: Indus script decipherment; unicorn seals signify जांगड jāṅgaḍa system of invoices issued on an entrustment basis Abstract. A Bombay High Court Judgement of 1934 provides surprising leads to decipher the key of Indus script seals and inscriptions. One unique feature of the writing system is to join parts to create images. The word for such ‘joining of parts’ is जांगड jāṅgaḍa. The word also has a similar sounding word with the semantics of ‘जांगड jāṅgaḍa invoice on an entrustment basis’. Unicorn and standard devices, which occur on more than 2000 seals of Indus Script, are joined parts, namely, 1. young bull + double-sack on shoulder + spiny forward-thrusting horn’; 2. lathe + churning container. Reading these joined parts results in the determination of the form and function of the writing system. The total number of epigraphs in the Indus Script Corpora in 5 volumes of photographic corpus (Corpus of Indus Script Inscriptions, Helsinki, Vol. 1, 2, 3.1, 3.2, 3.3) now exceeds 9000. The most vivid epigraphs are on seals. CISI Vol.1, Memoirs ASI No. 86, 1. Collections in India, 1987 ---1537 inscriptions CISI Vol.2, Memoirs ASI No. 86, 1. Collections in Pakistan, 1991– 2138 inscriptions CISI Vol.3.1, Supplement to Mohenjo-daro and Harappa, Part 1. Mohenjo-daro and Harappa, Memoirs of ASI 96, 2010 – 2039 inscriptions CISI Vol.3.2, Volume 3 New material, untraced objects, and collections outside India and Pakistan, Part 2. 1348 inscriptions CISI Vol.3.3, Indo-Iranian borderlands – 2350 inscriptions Out of over 2000 seals, more than 90% are seals with unique field symbols of ‘unicorn’ and ‘standard device’ (often called the ‘cult object’ or ‘incense burner’). These field symbols are characterised by the joining of graphemes. The gloss in Marathi जांगड jāṅgaḍa means ‘Linking together (of beasts): also the state, linkedness, coyokedness, attachment, association joined animals or parts’. The ‘unicorn’ is joined with a forward-thrusting, spiny horn and a pannier on the shoulder. Meluhha words that signify these joinings are singhin ‘spiny, forward-thrusting horn’. A similar sounding rebus word is singi ‘ornament gold’. Pannier is called कंठाळ kaṇṭhāḷa ‘double sack carried across a beast’ Rebus similar sounding word is कंठाळ kaṇṭhāḷa, which signifies ‘maritime, boat’. Thus, a manifestation of the cargo of ornament gold is identified. In the context of trade, जांगड jāṅgaḍa signifies an invoicing system in Gujarati and Marathi to signify ‘Without definitive settlement of purchase—goods taken from a shop on an entrustment basis sãgaḍ ‘joined parts’ rebus: jāngaḍa ‘Accounting Control system for invoices issued on approval basis’ G. sãghāṛɔ m. 'lathe’ Tu. sā̃gāḍī f. 'lathe’ (CDIAL 12859) sāṅgāḍī 'part of turner's apparatus to hold a turned object steady’ (Tulu) M. sãgaḍ f. 'a body formed of two or more fruits or animals or men &c. linked together, part of a turner's apparatus’ (CDIAL 12859) Fig. 1 Seal M-8 and Fig. 2 Enlarged image of the standard device on Seal M-8 The Indus Script Cipher explained. sãgaḍ ‘joined parts linked together’ is the key method for creating graphemes of the Indus Script (Fig. 1 and Fig. 2). Rebus 1 reading of this picture word sãgaḍ is: jāngaḍa 'tallies of products delivered into warehouse for approval’. Other rebus readings include Rebus 2. sanghāṭa, jangada, jaṅgala ’double-canoe, cargo boat, catamaran’; Rebus 3. jangaḍiyo 'military guard who accompanies treasure into the treasury’ (Gujarati) ചങ്ങാതം caṅṅātam čaṇṇāδam (Tdbh. ; സംഘാതം). Convoy, guard; responsible Nāyar guide through foreign territories. Rebus reading 1 results in declaring the Indus Script as an accounting control system for invoices issued on an approval basis. Text graphemes on M-8. kuṭhī granary, factory (M.) (CDIAL 3546). koṭho = a warehouse. bhaṭā 'warrior' rebus: bhaṭa 'furnace'. kamadha ‘archer’ rebus: kammata ‘mint’ kāmatha ‘workshop’ baṭa 'rimless, wide-mouthed pot' rebus: bhaṭa 'furnace’+ muka ‘ladle’ rebus: muha ‘furnace produce’ M-96 Text graphemes. Ganḍa ‘four’ rebus: khanḍa ‘equipment’ Sign 15. kuṭi ‘water-carrier’ rebus: kuṭhi ‘smelter, factory’ + Sign 342 karaṇa ‘rim of jar’ rebus: karaṇa ‘despatch, messenger, accounting’ M-155 Text graphemes. Sign 86. koḍa ‘one’ rebus: koḍ ‘workshop’; Sign 48. काना kānā 'The spine or backbone' Rebus Meluhha kāṇā 'wealth, goods, possessions' Sign 342. karaṇa ‘rim of jar’ rebus: karaṇa ‘despatch, messenger, accounting’ In the following judgement of the Bombay High Court dated 13 June 1934, an explanation is provided for the unique jangaḍ system of invoicing for trade. Bombay High Court Emperor vs Phirozshah Manekji Gandhi on 13 June, 1934 Equivalent citations: (1934) 36 BOMLR 731, 152 Ind Cas 706 Source: http://www.indiankanoon.org/doc/39008/ Some excerpts from the judgement of Justice Kania are as follows: “1. The question in this revisional application is whether obtaining goods on jangad is "obtaining credit" within the meaning of Section 102 of the Presidency-towns Insolvency Act, 1909… “3. On February 21, 1933, the applicant visited the shop of the complainant, who was a jeweller. He took on approval or jangad a ring valued at Rs. 290, the period of approval being three days, and signed an entry to that effect in the complainants' approval book on the delivery of the ring. Admittedly, he is an undischarged insolvent, and the evidence shows that he did not at this time disclose this fact to the complainants. On the day after he obtained the ring on jangad, the applicant pledged it with a Marwadi for Rs. 100. He redeemed the ring on February 27 but pledged it again with the same Marwadi on February 28. As he failed to return the ring or to pay for the same, within three days as agreed, the complainants informed the police who obtained the ring from the Marwadi. It is in these circumstances that the applicant was brought to his trial… “5. The ingredients of the offence, therefore, are (1) obtaining credit and (2) obtaining the extent of Rs. 50 or upwards, and (3) without disclosing that the person obtaining credit is an undischarged insolvent. There is no dispute in this case that the last two conditions were satisfied. The question is whether obtaining goods on jangads amounts to "obtaining credit". The learned Counsel for the applicant says it does not, and relies on an English case. That, however, was a decision under a section of the English statute, which does not correspond with Section 102 of the Presidency-towns Insolvency Act… “7. The marginal note to the section is, " Goods sent on approval or ' on sale or return'." A jangad transaction is a "sale or return" and involves a representation that the purchaser will (a) signify his approval or acceptance of the goods and pay for it and (b) if not, return the same within the period fixed for their return, or where no time is fixed, on the expiration of a reasonable period. However, until one or the other condition is fulfilled, no property passes to the buyer. The delivery of goods under such a contract, therefore, means that the buyer obtains the goods subject to certain conditions and subject to an option to become the owner thereof, in which case he is liable to pay the price. It is difficult to see why until either one or the other condition is fulfilled, it cannot be said that the seller gave him credit or why the buyer cannot be held to have obtained credit. 8. The word "credit" is defined in the short Oxford Dictionary as meaning "belief", "confidence", "trust", "faith", and "confidence in a buyer's ability and intention to pay at some future time for goods entrusted to him without present payment." To give credit, therefore, is to trust in a person's ability and intention to pay, and to obtain credit is to tell a person in effect that he is able and intends to pay. “9. In the case of a jangad transaction, the owner of the goods gives credit to the deliveree though it is subject to certain conditions, and to that extent, the deliveree obtains credit. The section is satisfied if credit in fact is given, and we are clearly of opinion that in the case of a 'sale or return' or jangad transaction, it is given. The object of the section is clearly to protect the unwary public from undischarged insolvents, and to take any other view would be to defeat it. It is well known that jangad transactions in this country are very common and often involve property of considerable value. 10. In our opinion, the conviction is correct, and the application fails and must be rejected. Source: Bombay High Court Emperor vs Phirozshah Manekji Gandhi on 13 June, 1934 Equivalent citations: (1934)36BOMLR731, 152IND. CAS.706 https://indiankanoon.org/doc/39008/ Thus, I submit that जांगड jāṅgaḍa ‘joint parts’ on ‘unicorn’ and ‘standard device’ signify जांगड jāṅgaḍa trade invoices on an entrustment basis. This system is used by Surat Gujarat jewellers and diamond merchants even today and is recognised in a Mumbai High Court judgement, excerpts cited above. Meluhha (cognate mleccha) is recognised as a language in the Great Epic in the Jatugrha Parvan, where a conversation between Vidura and Yudhishthira is said to be in mleccha. A typical characteristic of mleccha is variant pronunciations of the base word. mlecchita mfn. = mliṣṭa, Pāṇ. vii, 2, 18, Sch. म्लेच्छवाचश्चार्यवाचः सर्वे ते दस्यवः स्मृताः Ms.10.45. mlecch to speak inarticulately (Shabda-Sagara Sanskrit-English Dictionary). In Indian languages, variants and semantic expansions of the term जांगड jāṅgaḍa occur. For example, with the same semantic framework, Gujarati and Malayalam have the following expressions: જંગડિયો jangaḍiyo (Gujarati), ചങ്ങാതം čaṇṇāδam (Malayalam), meaning “a military guard carrying accompanies treasure stored in the treasury/warehouse of the state” (Gujarati); (Tdbh. ; സംഘാതം) ‘Convoy, guard; responsible Nāyar guide through foreign territories’ (Malayalam) 4