This is a copper plate grant of the Pallava king Siṁhavarman, engraved in archaic characters on five plates strung together by a ring bearing a circular seal with the Pallava emblem of a couchant bull facing the proper left and another figure resembling an anchor above it. The inscription opens with an invocation to Bhagavat (Vishṇu), like the Māṅgaḷūr and Pīkira grants of the same king. The genealogy of Siṁhavarman, son of Yuva-Mahārāja Vishṇugōpa, is traced from Vīravarman, the great-grandfather. The record is dated in the 10th year of the king in the month of Śrāvaṇa, śu., pañchamī and registers a royal grant of the village Viḻavaṭṭi in Muṇḍa-rāshṭra with all the taxes due on it, to Vishṇuśarman of the Gautama-gōtra and the Chhandōga-(sūtra), for securing long life, strength of arms and victory to the king.

From this record it is learnt that the king collected taxes from metal and leather workers, cloth-dealers, rope-jugglers or dancers, Ājīvikas, water-diviners, weavers, gamblers, barbers, etc.

The grant was issued from Paddukkara which has been identified with Paḍugupāḍu in the Kovur taluk of the Nellore district. The oral order of the king regarding this gift was committed to writing by the Rahasyādhikṛita (Private Secretary) Achyuta.

The village Viḻavaṭṭi in Muṇḍa-rāshṭra has been identified with either Vavvēru where the plates were discovered, or with greater probability, with Viḍavalūru, both situated in the Kovur taluk of the Nellore district.