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.
First statement is incorrect because though the traces of Pallava and Chalukya temple architecture are available, but its construction is generally attributed to the 8th century Rashtrakuta dynasty. The second statement is also incorrect because the temple is a complete dravida building
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