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.
According to the Rabatak inscription, Kujula Kadphises was the great grandfather of the great Kushan king Kanishka I. He is considered as the founder of the Kushan Empire. He died in the year 80 A.D.