BHAVANI DAS, DlWAN (1770-1834), was the son of Diwan Thakur Das, revenue and finance minister of the Afghan king, Ahmad Shah Durrani. Bhavani Das succeeded to the position after the death of his father and served successively Shah Zaman, Shah Mahmud and Shah Shuja` until 1808 when Maharaja Ranjit Singh having heard of his reputation, invited him to Lahore to take charge of the State`s finances. At Lahore, Bhavani Das set up 12 departments called daftars to deal with all civil and military accounts. In the districts of different subahs treasuries were established to maintain regular accounts of income and expenditure.