Can Panipat municipal body impose road tax under Haryana law?

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