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.
The finest examples of the art during the Gupta period are Ajanta caves. Out of the 31 rock-cut cave monuments at Ajanta, five are Chaitya Grihas. The five chaitya grihas are cave numbers 9, 10, 19, 26, and 29.
EXAMIANS