The inscription is engraved around four sides of the smoothed upper surface of a granite seat or āsana. In 1927, Wickremasinghe reported that the seat stood a few feet off the south-east corner of the site of a Piḷima-gē (‘image-house’) in the group of ruins on the Tōpa-väva quadrangle (the Dalada Maluwa) in Polonnaruwa. The inscription indicates the āsana as that on which king Niśśaṅka-Malla used to sit whenever he witnessed the dramatic and musical entertainments which were held in the Kāliṅga-vana after his return from his Ceylong tours and his Indian campaign. Niśśaṅka Malla reigned from 1187 to 1196 A.D. According to the Poḷonnaruva Häṭa-dā-gē Vestibule Wall Inscription (IN03079), Niśśaṅka Malla began his journeys around Ceylon in the second year of his reign i.e. 1188-89 A.D. As the present inscription refers to these journeys, it must date from after 1188 A.D.