Can Chandigarh municipal body impose road tax under Chandigarh law?

Road tax in Chandigarh is levied under the Chandigarh Rent Control Act 1973 which empowers the state to collect motor vehicle tax for road infrastructure. The Punjab and Haryana High Court has upheld the Chandigarh Rent Control Act 1973 as a valid fiscal measure subject to non-arbitrary implementation in Chandigarh. Violations of payment requirements can lead to seizure of vehicle in Chandigarh. The Punjab and Haryana High Court has directed Chandigarh to ensure road tax revenue is utilized for road maintenance in Chandigarh. Vehicle owners in Chandigarh can challenge arbitrary tax rates before the Punjab and Haryana High Court. The Chandigarh Rent Control Act 1973 provides for exemptions for certain categories in Chandigarh. Online payment and verification are mandated under the Chandigarh Rent Control Act 1973 for Chandigarh vehicles.