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.
Lothal is located between the Sabarmati river and its tributary Bhogavo, in the Saurasthra region of Gujarat. Its dockyard was well connected with the river Bhogavo.
EXAMIANS