276 Journal of the Asiatic Society of Bengal. [July, 1912. 
have not failed to suggest this theory, but Dr. Thibaut has 
finally and ably proved that this assumption does not ‘tally 
with facts, and we therefore reject this suggestion. 
ibaut says: ‘‘The question remains whether 427 
hen R 
. 
r. 
Saka elapsed is to be taken as the time when Romaka Sid- 
of his astronomical system from Aryabhata. Now Ar abhata’s 
first work (for it is not likely that he began to write before the 
age of twenty-three) having been composed in 499, the assump- 
tion that 505 marked the time of the Paficasiddhantika would 
compel us to conclude that Stisena’s work was written in the 
year in which Srisena’s work was written, or else the year 
selected by him for the starting-point of his calculations, and 
therefore not far remote from the year in which he wrote. For 
