The Capital of Magadh empire was situates at Rajgriha or Girivraja. The city was almost impregnable as it was surrounded by five hills, the openings in which were closed by stone walls on all sides.
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.
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