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.
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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