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.
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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