The inscription is engraved around four sides of the smoothed upper surface of a stone seat (āsana). It was found outside the ruin of king Niśśaṇka-Malla’s Council Chamber on the promontory overlooking the Tōpa-väva tank in Poḷonnaruva. Consisting of eight lines and dating from the reign of Niśśaṅka-Malla (1187-1196 A.D.), the inscription begins with a panegyrical account of the king’s munificence and some of his acts. This account is similar to that given in Niśśaṅka-Malla’s Dambulla inscription (IN03032) and in the Häṭa-dā-gē Portico slab (IN03078). The inscription then proceeds to state that the ‘lion-seat’ is the one on which His Majesty sat whenever he witnessed the musical performances in the Kāliṅga Park. It also asserts that the stone itself was brought for this purpose from Eṇ̆ḍera-galla, which Wickremasinghe identifies with the village Eṇ̆ḍēru-gala (7.915035, 80.679343), situated about five miles west of the famous rock-fortress Sīgiri and half a mile from Inamalawa on the Dambulla-Trincomalee high road. The exact locality of the Kāliṅga Park, mentioned in this inscription and reputedly formed by Niśśaṅka-Malla, is uncertain. However, if the original site of the present ‘lion-seat’ was somewhere near the spot outside the ruin of the ‘Council Chamber’ where it was unearthed, then the Park must have occupied open ground on the eastern side of the structure.