What was “Halivakara” in the Gupta Era?

Q. What was “Halivakara” in the Gupta Era?
Answer: A kind of Tax
Notes: Halivakara is a kind of tax in the Gupta era. Halivakara was a plow tax, paid by every cultivator owning a plow.Some of its taxes include Bali, Bhoga, etc.

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