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.
Lion was one of the motifs used in Ashokan pillars. Lion is a solar symbol and it also represents the Buddha, as he is referred to as Sakyasimha which also means a lion among the Sakyas.