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.
Kanishka was the third ruler of the Kushana empire. He was the grandson of Kadphises I, the founder of the Kushana empire. The famous Rabatak Inscription written on a rock in the Bactrian language and the Greek script presents valuable information on Kanishka.