Can Aligarh municipal body impose road tax under Uttar Pradesh law?

Road tax in Aligarh is levied under the Uttar Pradesh Rent Control Act 1972 which empowers the state to collect motor vehicle tax for road infrastructure. The Allahabad High Court has upheld the Uttar Pradesh Rent Control Act 1972 as a valid fiscal measure subject to non-arbitrary implementation in Aligarh. Violations of payment requirements can lead to seizure of vehicle in Aligarh. The Allahabad High Court has directed Uttar Pradesh to ensure road tax revenue is utilized for road maintenance in Aligarh. Vehicle owners in Aligarh can challenge arbitrary tax rates before the Allahabad High Court. The Uttar Pradesh Rent Control Act 1972 provides for exemptions for certain categories in Aligarh. Online payment and verification are mandated under the Uttar Pradesh Rent Control Act 1972 for Aligarh vehicles.