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.
Sakatayana was a Jain writer of the 9th century A.D.He lived during the reign of Rashtrakuta ruler Amoghavarsha. He was the founder of a new school. His main work was Sabdansusana.
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