The artist making use of the artistic liberties that are allowed to him places Lakshmi on the elephant in the manner Durga is seated on her lion. This is a rare representation of this four-armed goddess. She wears a kirtimukuta with an elaborate prabhavali. She sits with one leg folded in and the other pendant. Heavily bejewelled, Lakshmi looks very much the goddess associated with wealth. Not only her, but the elephant is also decorated with lavish ornaments and richly caparisoned. The tusker raises its trunk in salutation, holding a lotus by its stem.
Smaller in size is a devotee standing in obeisance, on the extreme right.
This description by Renu Rana.