Sabha or Mahasabha during the Chola empie referred to the exclusive assembly of Brahmans/gatherings of the adult male members in the agraharas, that is, the rent free brahmadeya villages. These assemblies enjoyed a large measure of autonomy.
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.