Lakulisha Type Ujjaini Coin

Ujjain, Bhanumitra?, Circa 200 - 100 B.C. 
Denomination/Type: AE Unit, 'Lakulisha type'
Weight:  3.60 gm.
Obverse: Lakulisha seated on a lotus holding danda and kamandalu; chakra above tree on left; Brahmi legend 'bhanumitra' off flan.
Reverse: Ujjain symbol with a small Ujjain symbol in each orb; nandipadas in angles.
Reference: Similar to Kothari Type 40.
P.S.: The seated figure on this coin type has been identified as Lakulisha by several scholars, among them Wakankar, Kothari and Bhatt. Lakulisha is described as  the 28th and last incarnation of Shiva. He propagated and reformed Shaivism  with special emphasis on Yoga practices. According to Handa (ICS-NL 51, p.24)"the god depicted here predates the textual prescriptions and is one of the earliest examples of the depiction of Lakulisha. Alternatively it may be said to be the representation of Yogeshvara Shiva." This type is unlisted type so far? Attribution is guided by Mr. Wilfried Pieper (Source: Mr. Amit Udeshi's post)
(Source: CoinIndia)