Various types of taxes played their role in public finance in the ancient economy of Nepal. Taxes were levied on produce at the point of origin. There are numerous references to production taxes on a wide variety of commodities. Among these, the most frequent reference has been to the Mallakara.
In the Lichhavi inscriptions so far available, the oldest mention of the Mallakara is found in an inscription of Shiva Deva dated Samvat 647. In addition to this reference, there are five other inscriptions relating to the Mallakara. This relatively frequent mention of the Mallakara suggests that this tax was more general than other taxes of that period.