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.
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
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