The sculptures pertaining to the period of c. 300 – 600 CE shows the introduction of new styles in the temple architecture. The inspiration for the themes for the sculpture was drawn from Hindu, Buddhist, and Jaina traditions.
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.
EXAMIANS