103 
1881.] 11. K. Bhattacharya— Identity of TIpello with JJpaplam. 
I therefore see no escape from the conclusion that ten Icrors is the 
right figure ; that the estimates of Nizam-ud-din and Abul Fazl agree ; and 
that the muradi tanlcah is neither the one-fifth of a dam mentioned in the Ain 
nor the modern “ double pyce,” but an imaginary integer of copper accounts 
whereof sixty-four equal one silver Rupee. I conclude, farther, that this sum 
was increased, by the end of the reign, to about twelve Icrors; that increase 
being due to good settlements and a firm administration. Of course my 
conclusion is wholly inconsistent with the complaint of Sir R. Temple 
(India in 1880) that the British get no more out of the empire than the 
Mughals did. But that is a complaint which would, as I imagine, be 
endorsed by very few persons who were acquainted with the facts. 
On the Identity of TJpello with Upaplava.—By Risni Kesii 
Bhattachabya Shastki. 
• • 
With reference to a letter which was sent a few days ago by the Deputy 
Commissioner, Delhi, asking about the site of the city of TJpello or (the 
correct word) Upaplava mentioned in the Virataparva, Mahabharata, I beg 
to submit the following which I hope may throw some light on the subject. 
As Sanskrit literature is wholly destitute of trustworthy geographical 
records, it is not easy, after the lapse of ages, to ascertain precisely the site 
of several places enumerated in the Puranas. A skilful conjecture only may 
be made by way of solving the problems of such a nature. 
The sloka referred to in the letter is :— 
cTT^r ^ II 
“ Salya having arrived at Upaplava entered the camp and saw there 
all the Panclavas.” 
Mlakantha in his commentary on this sloka says— 
“ Upaplava is a city in the kingdom of Virata” (Matsyadesa). 
So the solution of the question solely depends on finding out the site 
of Matysyadesa or the kingdom of Virata, a task which is as difficult as 
may be exj^ected at a time like this when all the geographical names of 
ancient India have assumed quite different forms. 
However, we must try to trace the place by collecting local traditions 
as well as Pauranika descriptions relating to the subject. 
It is a common saying among the people of Midanapur district in 
Bengal that, the Matsyadesa of ancient times had been situated in the 
vicinity of that district, while others state that the kingdom of Virafa had 
