During the Gupta period name the officer who (i) collected toll tax; and (ii) the one who was ncharge of a province or bhukti.
King appointed many officials to help him in the administration of the state. The officer who used to collect the tax was called Shaulkika. They used to collect land revenues, tolls, and taxes. Vishayapati was the one who was in charge of a province or bhukti. Shaulkika was the one who collected the toll taxes and Vishayapati was in charge of a province, also known as bhukti.
