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.
During the reign of Dhruva (c. 780 – 793 CE), the Rashtrakuta kingdom expanded into an empire that encompassed all of the territory between the Kaveri River and Central India. He led successful expeditions to Kannauj and defeated the King Nagabhatta II. He also defeated the Palas of Bengal (Dharmapala).
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