Can Ujjain municipal body impose road tax under Madhya Pradesh law?

Road tax in Ujjain is levied under the Madhya Pradesh Rent Control Act 1960 which empowers the state to collect motor vehicle tax for road infrastructure. The Madhya Pradesh High Court has upheld the Madhya Pradesh Rent Control Act 1960 as a valid fiscal measure subject to non-arbitrary implementation in Ujjain. Violations of payment requirements can lead to seizure of vehicle in Ujjain. The Madhya Pradesh High Court has directed Madhya Pradesh to ensure road tax revenue is utilized for road maintenance in Ujjain. Vehicle owners in Ujjain can challenge arbitrary tax rates before the Madhya Pradesh High Court. The Madhya Pradesh Rent Control Act 1960 provides for exemptions for certain categories in Ujjain. Online payment and verification are mandated under the Madhya Pradesh Rent Control Act 1960 for Ujjain vehicles.