The land during the Gupta period can be classified into the following groups:Kshetra: Cultivable landKhila: Waste landAprahata: Jungle or forest landVasti: Habitable landGapata Sarah: Pasture land
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.
EXAMIANS