This monograph provides evidence from archaeology (Indus Script). In one classification of 12 बलुतेदार, two functionaries are mentioned: 1. पोतदार and 2.कुळ- करणी. I submit that these two categories are traceable to the evidence gleaned from Rgveda and archaeology (Indus Script) of Sarasvati Civilization.
The trace of पोतदार to Rgveda is provided by the cognates पोतृ प्/ओतृ or पोतृ, m. " Purifier " , N. of one of the 16 officiating priests at a sacrifice (the assistant of the Brahman ; = यज्ञस्य शोधयिट्रि -- सायण ) (ऋग्-वेद, कात्यायन श्रौतसूत्र, ब्राह्मण, हरिवंश);
पोतदार pōtadāra m ( P) An officer under the native governments. His business was to assay all money paid into the treasury. He was also the village-silversmith. पोतदारी pōtadārī f ( P) The office or business of पोतदार: also his rights or fees. पोतनिशी pōtaniśī f ( P) The office or business of पोतनीस. पोतनीस pōtanīsa m ( P) The treasurer or cash-keeper.

The trace of कुळ- करणी is to Veda times and to Indus Script of Sarasvati Civilization.
करण a helper , companion AV. vi , 46 , 2 ; xv , 5 , 1-6 ; xix , 57 , 3; writer , scribe (Skt.)
कर्णक m. (ifc. f(आ).) a prominence or handle or projection on the side or sides (of a vessel &c ) , a tendril (शतपथ-ब्राह्मण, कात्यायन-श्रौत-सूत्र). The orthography of the semantics is provided by the most frequent signature hieroglyph: 'rim-of-jar' Sign 342
This demonstrates that the first functionary of a village or janapada or community identified in an old writing system dated to ca. 3300 BCE is an accountant.
Cognate semantics is attested in many languages of Ancient India (or the Indian linguistic area or Indian sprachbund, 'language union') with words in various phonetic forms:
kárṇaka m. ʻ projection on the side of a vessel, handle ʼ ŚBr. [
A unique social organization for life-activities of every janapada or village community in Bharat is a shared commonwealth. Each functionary is assigned specific functions in the social organization, which is a corporate form with rules (dharma) regulating the activities of each corporation or guilr or śreṇi. Everyone of the functionaries was ENTITLED to a specific share of the POOLED produce (typically share of corn or garden rpoduce) or the POOLED wealth produced in the village (again shared as subsistence for each functionary).
The metaphors used in the functionaries of the corporate form of social organization are कास, ‘udder’and वासरें‘calves’, thus, treating ALL the functions, both बलुतें and अलुतें as children of the Mother Earth, the primordial metaphor or ātmā, ‘life-principle’ for wealth-creation activities in the community or society. The key economic factor of production, called organization in Economics (in addition to three other factors of production: land, labour and capital) is governed by the dharma of SHARED WEALTH. Thus, even those functionaries NOT directly engaged in agriculture are entitled to a share of the corn or garden produce of a village. This śreṇi dharma or ‘Guild rule’ is a fundamental principle of dharma which governs village-life or life of a janapada or a community or society, in general.
बलुतें balutēṃ n A share of the corn and garden-produce assigned for the subsistence of the twelve public servants of a village,
अलुता or त्या alutā or tyā m (A formation alliteratively from बलुत्या in extension of the application of that word.) A common term for certain Village officers secondary to the बलुते. Thus बारा अलुते आणि बारा बलुते. These village officers are also called nārū नारू.
These are in addition to
अष्टाधिकार aṣṭādhikāra The eight main offices or posts of a village: viz. जलाधिकार Office of bringing or supplying water to public officers and travellers; स्थलाधिकार Office of determining and pointing out the several places of residence, i. e. the office of पाटील or Headman; ग्रामाधिकार Office of supervision of the village trade and general business; कुललेखन Office of keeping the accounts of the Ryots with Government, and of preserving the public records; ब्रह्मासन Office of a sort of bailiff, bailiwick (law enforcement officers of a court); दंडविधिनियोग Office of magistrate or justice; पौरोहित्य Office of the family or village-priest; ज्योतिषी Office of the village-astronomer.
(The above lofty designations are according to the following authoritative Shlok--जलाधि- कारश्र्च स्थलाधिकारो ग्रामाधिकारः कुललेखनंच ॥ ब्र- ह्मासन दंडविधेर्नियोगो पौरोहितं ज्योतिषनष्टमेवं ॥ 1 ॥).
The popular or vulgar terms are 1 कोळीपणा (concrete is कोळी), 2 पाटिलकी (पाटील), 3 देशमुखी, महाजनकी, . (देशमुख with महाजन), 4 कुळकरण (कुळकरणी), 5 वर्त्तकी (वर्त्तक), 6 धर्माधिकार (धर्माधिकारी), 7 उपाधीक or भटपणा (उपाध्या or भट), 8 जोशीपणा (जोशी).
Two of these EIGHT functionaries have specific functions in a village: पाटील, कुळकरणी. (पाटील pāṭīla m ( H) The head managing officer of a village, the Páṭíl.कुळकरणी kuḷakaraṇī m (कुल & कारणी S) An officer of a village under the पांटील. His business is to keep the accounts of the cultivators with Government and all the public records).
1. पहिली or थोरली कास or वळ : सुतार, लोहार, महार, मांग
2. दुसरी or मधली कास or वळ : कुंभार , चाम्हार, परीट, न्हावी
3. तिसरी or धाकटी कास or वळ : भट, मुलाणा, गुरव, कोळी
One enumerations of ancient Maharashtra lists
12 बलुतेदार (e. g. पाटील, कुळ- करणी, चौधरी, पोतदार, देशपांड्या, न्हावी, परीट, गुरव, सुतार, कुंभार, वेसकर, जोशी; PLUS other functionaries called: लोहार, चाम्हार.
12 अलुतेदार or supernumerary public claimants, viz. तेली , तांबोळी, साळी, माळी, जंगम, कळवांत, डवऱ्या, ठाकर, घडशी, तराळ, सोनार, चौगुला.
The śreṇi social corporate form of organization has registered minor variations in particular janapada-s or in particular cultures of village communities in various parts of the nation. For e.g., Molesworth provided this elucidation characterizing functions in some parts of Maharashtra: बलुतेदार or बलुता balutēdāra or balutā or त्या m (बलुतें&c.) A public servant of a village entitled to बलुतें. There are twelve distinct from the regular Governmentofficers पाटील, कुळकरणी&c.; viz. सुतार, लोहार, महार, मांग (These four constitute पहिली or थोरलीकास or वळ the first division. Of three of them each is entitled to चारपाचुंदे, twenty bundles of Holcus or the thrashed corn, and the महार to आठपाचुंदे); कुंभार, चाम्हार, परीट, न्हावी constitute दुसरी or मधलीकास or वळ, and are entitled, each, to तीनपाचुंदे; भट, मुलाणा, गुरव, कोळी form तिसरी or धाकटीकास or वळ, and have, each, दोनपाचुंदे. Likewise there are twelve अलुते or supernumerary public claimants, viz. तेली, तांबोळी, साळी, माळी, जंगम, कळवांत, डवऱ्या, ठाकर, घडशी, तराळ, सोनार, चौगुला. Of these the allowance of corn is not settled. The learner must be prepared to meet with other enumerations of the बलुतेदार (e. g. पाटील, कुळ- करणी, चौधरी, पोतदार, देशपांड्या, न्हावी, परीट, गुरव, सुतार, कुंभार, वेसकर, जोशी; also सुतार, लोहार, चाम्हार, कुंभार as constituting the first-class and claiming the largest division of बलुतें; next न्हावी, परीट, कोळी, गुरव as constituting the middle class and claiming a subdivision of बलुतें; lastly, भट, मुलाणा, सोनार, मांग; and, in the Konkan̤, yet another list); and with other accounts of the assignments of corn; for this and many similar matters, originally determined diversely, have undergone the usual influence of time, place, and ignorance. Of the बलुतेदार in the Indápúr pergunnah the list and description stands thus:--First class, सुतार, लोहार, चाम्हार, महार; Second, परीट, कुंभार, न्हावी, मांग; Third, सोनार, मुलाणा, गुरव, जोशी, कोळी, रामोशी; in all fourteen, but in no one village are the whole fourteen to be found or traced. In the Panḍharpúr districts the order is:--पहिली or थोरलीवळ (1st class); महार, सुतार, लोहार, चाम्हार, दुसरी or मधलीवळ (2nd class); परीट, कुंभार, न्हावी, मांग, तिसरी or धाकटीवळ (3rd class); कुळकरणी, जोशी, गुरव, पोतदार; twelve बलुते and of अलुते there are eighteen.
According to Grant Duff, the बलतेदार are सुतार, लोहार, चाम्हार, मांग, कुंभार, न्हावी, परीट, गुरव, जोशी, भाट, मुलाणा; and the अलुते are सोनार, जंगम, शिंपी, कोळी, तराळ or वेसकर, माळी, डवऱ्यागोसावी, घडशी, रामोशी, तेली, तांबोळी, गोंधळी. In many villages of Northern Dakhan̤ the महार receives the बलुतें of the first, second, and third classes; and, consequently, besides the महार, there are but nine बलुतेदार. The following are the only अलुतेदार or नारू now to be found;--सोनार, मांग, शिंपी, भटगोंधळी, कोर- गू, कोतवाल, तराळ, but of the अलुतेदार& बलुते- दार there is much confused intermixture, the अलुतेदार of one district being the बलुतेदार of another, and vice versâ. (The word कास used above, in पहिलीकास, मध्यमकास, तिसरीकास requires explanation. It means Udder; and, as the बलुतेदार are, in the phraseology of endearment or fondling, termed वासरें(calves), their allotments or divisions are figured by successive bodies of calves drawing at the कास or udder of the गांव under the figure of a गाय or cow.)