The idea of empire and centralisation was earlier believed to be mutually-enforcing each other. They were believed to go together. Especially Arthashastra gave us an understanding of centralised and a well planned mechanism of administration as a trait of any Empire.
King being the centre of administration, appointer of all important officials, and protector of Dharma, Direct communication of king with its pupil through rock-edicts, Ashokan belief in Dhamma and it’s extensive propagation all gives us references of centralised and a kind of planned administration.
However, a close study of Arthashastra makes it difficult to relate it with Mauryan Empire. Arthashastra is talking of an ideal state. Hence, in such condition, taking Arthashastra as an ideal source for study of Mauryan state can be problematic.
ROMILA THAPAR has explained Mauryan realm into metropolitan, core and peripheral area. The nature of administration varied and usually Mauryan ruler had centralised planning and administration only in core region. Their authority gradually declined from core to periphery.
Further inscriptions , rock edicts, from Dhauli and jaugada shows four cardinal politico- administratie region. Taxila in north-western region, Tosali near in south-east MP, Ujjayini in western MP and Suvarnagiri in South india.
With recent study several new provincial head has come in light. Whsu, a governor in north-western India, A governor named Shamba in MP, shows during Mauryan rule. It shows growing decentralized feature of the empire.
The presence of Parisha, the council of ministers (Mantriparishad) too is a check on king authority and discusses different ruling of state.
The Mauryan state in a way do reflect a kind of planned administration. Division of civilian and non-civilian officials. Properly organising army into five different division, each having its own head.
Civilian officials like rajuka, yukta and Pradeshika.
Division of court of justice into civilian and criminal too is reflection of planned governance.i e. Dharmasthya and kantaksodhan.
The impression of Municipal administration based on close supervision of trade and commerce by officials as shown by Megasthenes too envisages a kind of planned governance.
Proper placing of Dhamma near important channel of communication and propagating it beyond boundaries with varying purpose too reflect a planned rule.
However, battle of Kalinga, appropriation of tax and uncertain rates too shows kind of unplanned ruling.
Thus, as we often tend to see history through our modern perspective and imposed our understanding on distant past. Mauryan empire was among the earliest state. It did have the features of centralised planning but it varied both with time and region. Hence, it was not acute and rigid centralised planning