Viharas were for the purpose of living, Chaityas were assemblies for the purpose of discussions. Further, Chaityas were with Stupas, Viharas did not have stupas.
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.
EXAMIANS