In the Indus Valley Civilization, the remains of Horse bones have been found from Surkotada site. The site at Surkotada is located 160 km north- east of Bhuj, in the district of Kutch, Gujarat.
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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