Advantages:

By using the money collected from the tax to improve public transportation, the
government can provide better and more reliable transportation options for
commuters.
Fewer cars on the road would mean less air pollution, which would have a
positive impact on the environment and public health.
The tax collected from private car owners could generate significant revenue for
the government, which could be used to improve other aspects of public services
such as healthcare and education.
Disadvantages:
Private car owners may feel burdened by the heavy tax, making it more expensive
to own a car and limiting their freedom of mobility.
If private car ownership becomes too expensive, people may be discouraged from
owning a car altogether, which could impact the automotive industry and related
businesses.
There is a risk that the government may not be able to effectively use tax
revenues to improve public transport infrastructure and services, which could
lead to a lack of adequate transport options.
Heavy taxation on private car owners can have an adverse effect on the economy,
especially if it leads to reduced auto sales and less demand for related industries.