Can Purnia municipal body impose road tax under Bihar law?

Road tax in Purnia is levied under the Bihar Rent Control Act 2017 which empowers the state to collect motor vehicle tax for road infrastructure. The Patna High Court has upheld the Bihar Rent Control Act 2017 as a valid fiscal measure subject to non-arbitrary implementation in Purnia. Violations of payment requirements can lead to seizure of vehicle in Purnia. The Patna High Court has directed Bihar to ensure road tax revenue is utilized for road maintenance in Purnia. Vehicle owners in Purnia can challenge arbitrary tax rates before the Patna High Court. The Bihar Rent Control Act 2017 provides for exemptions for certain categories in Purnia. Online payment and verification are mandated under the Bihar Rent Control Act 2017 for Purnia vehicles.