Lothal is located between the Sabarmati river and its tributary Bhogavo, in the Saurasthra region of Gujarat. Its dockyard was well connected with the river Bhogavo.
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.