The Gupta Period was one of the largest empires after the fall of the Maurya Empire in the Indian Subcontinent. To maintain the kingdom, kings of the Gupta Period required taxes from its people. Halivakara was a plough tax, paid by every cultivator owning a plough during Gupta Era. Kara was a periodic tax levied on the villagers during Gupta Era. It was a special kind of tax levied on king’s wish. Some other taxes include Bali, Bhoga, etc.
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