बार्हस्पत्य सूत्र / अर्थशास्त्र (महर्षि बृहस्पति - प्राचीन दण्डनीति, राजधर्म एवं कूटनीति सटीक)

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VI KAUTILYA AND BRIHASPATI.
Just as the views attributed to the school of
Manu by Kautilya and his follower Kâmandaka are
not to be met with in the present law-book of Manu,
so also the views ascribed to the school of Brihaspati
by Kautilya are not found in the collected fragments
of Brihaspati. Brihaspati is referred to on six different
occasions by Kautilya. See pages. 6, 29, 63, 177, 192,
and 375. (Text, second edition)
VII. THE BARHASPATYA SUTRAM AND
ITS DATE.
The present sûtras even if they do, possess but a
very remote connection with the Bárhaspatya shâstra.
Even pruned of their sectarian matter, they do not
appear to belong to any of the adherents of the original
school of Brihaspati. These sûtras may only here and
there contain a view of the old Bárhaspatya school. As
regards the date of this work, nothing can be said
with certainty. The guess of Dr. F. W. Thomas may
turn out to be a true one. This much however, is certain
that the work is not anterior to the sixth or seventh
century A. D.*

• Pandit Jai Deva in the Vedic Magazine already referred
  to says that the work is posterior to Kalidas, for the reason
  that in his Meghaduta Kalidas refers to Kankhal alone, while
  Hardwar or Gangadvara which is a Shaiva tirtha of a recent
  origin is not at all mentioned by him. This Gangadvara is
  mentioned in Barhaspatya sutra III. 122. Hence the work is
  posterior to the recognition of Hardwar as a sacred place.