The Maurya period is remarkable in the early history of the Indian subcontinent. Chandragupta Maurya was the first ruler who tried to consolidate small fragmented kingdoms and combined them to form the first empire of the Indian subcontinent.
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.