Meaning of the term Halivakar/ Halidanda taxes during Gupta Period
Halivakar or Halidanda was a tax collected on goods transported on carts, boats, and other vehicles during the Gupta period. This tax was levied on both inland and foreign trade.
The term “Halivakar” is derived from two words, “hali” meaning plough and “vaka” meaning cart. The tax was initially levied as a percentage of the value of goods transported on carts. Later on, the tax was extended to boats, ships, and other vehicles.
The Halidanda tax was collected by a special department known as the Halidanda Department. The officials who collected this tax were known as Halidandikas.
The Halivakar tax was an important source of revenue for the Gupta rulers. The tax revenue was used to finance the administration and the military. The Gupta rulers also used the revenue to construct public buildings, temples, and other infrastructure.
The Halivakar tax system was a significant factor in the growth of trade and commerce during the Gupta period. The Gupta rulers encouraged trade and commerce by reducing the tax rates, providing a safe and secure environment for traders, and by building roads, bridges, and other infrastructure.
In conclusion, the Halivakar tax was a crucial tax system during the Gupta period. It played a significant role in the growth of trade and commerce and helped the Gupta rulers finance their administration and military.