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.
In the Indus Valley Civilization, the remains of Horse bones have been found from Surkotada site. The site at Surkotada is located 160 km north- east of Bhuj, in the district of Kutch, Gujarat.
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