At the present moment scholars seem to be agreed about the date of Nahapāna, and some are of opinion that lie was the founder of the Śaka era. This theory was propounded by M. l'abbé Boyer in his paper entitled “Nahapāna et l'ère Śaka”. Though the theory has not met with general acceptance, eminent scholars are still to be found who maintain this opinion even at the present date. In 1913, during the great debate on the date of Kanishka, Dr. J. F. Fleet said, “I hold that the era [Śaka era] was founded by the Kshaharāta king Nahapāna, who reigned in Kāṭhiāwār and over some of the neighbouring territory as far as Ujjain from a.d. 78 to about a.d. 125, and held for a time Nāsik and other parts in the north of Bombay, and who seems to have been a Pahlava or Palhava, i.e. of Parthian extraction.” There are others who, though they do not assert that Nahapāna was the founder of the Śaka era, maintain that the dates in the inscriptions of his son-in-law Ushavadāta at Nasik and Karle, and of his minister Ayama at Junnar, are Śaka dates. Mr. V. A. Smith says, “Almost all students are agreed that the inscriptions and coins of the Chashṭana line of Satraps are dated in the Śaka era, and I see no reason for doubting that the Kshaharāta records are dated in the same way.”