Kautilya has accepted the importance of livestock. Description of an official named Goadhyaksha’ has been given in ‘Arthashastra’ for care and rearing of cow, buffalo, etc domestic animals. Grazing lands have been mentioned for grazing animals.
Wages have been fixed for cow herds who graze animals. One pana each for one animal per annum is the fixed wages. Realising the importance of animal wealth, Kautilya mentions rules for arrangement of foods and water for animals and stringent action against those who harms animals.