Identify the 'Odd One Out' regarding the different types of taxes in the Gupta Period:

Correct Answer: Hiranya — Toll Tax

Subject: history

• Halivakara — Tax on Ploughing
• Bhatta — Police Tax
• Hiranya — Toll Tax
• Kalpita — Sales Tax

Explanation: Hiranya was a tax on special produce taken in cash, NOT a toll tax. • The toll tax during the Gupta period was called 'Prataya'. • Halivakara applied to agriculture, whereas Kalpita was for sales/purchase. • Options A, B, and D are perfectly matched as per the Gupta taxation system. • 'Hiranya' means gold/cash in Sanskrit; remember it as a cash tax. • 'Chat' was another tax levied for security purposes.

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