Can Nagpur municipal body impose road tax under Maharashtra law?

Road tax in Nagpur 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 Nagpur. Violations of payment requirements can lead to seizure of vehicle in Nagpur. The Bombay High Court has directed Maharashtra to ensure road tax revenue is utilized for road maintenance in Nagpur. Vehicle owners in Nagpur can challenge arbitrary tax rates before the Bombay High Court. The Maharashtra Rent Control Act 1999 provides for exemptions for certain categories in Nagpur. Online payment and verification are mandated under the Maharashtra Rent Control Act 1999 for Nagpur vehicles.