Can Aurangabad municipal body impose road tax under Maharashtra law?

Road tax in Aurangabad is levied under the Maharashtra Rent Control Act 1999 which empowers the state to collect motor vehicle tax for road infrastructure. The Bombay High Court has upheld the Maharashtra Rent Control Act 1999 as a valid fiscal measure subject to non-arbitrary implementation in Aurangabad. Violations of payment requirements can lead to seizure of vehicle in Aurangabad. The Bombay High Court has directed Maharashtra to ensure road tax revenue is utilized for road maintenance in Aurangabad. Vehicle owners in Aurangabad can challenge arbitrary tax rates before the Bombay High Court. The Maharashtra Rent Control Act 1999 provides for exemptions for certain categories in Aurangabad. Online payment and verification are mandated under the Maharashtra Rent Control Act 1999 for Aurangabad vehicles.