Section 3 in The Tamil Nadu Prevention Of Incitement To Refuse Or Defer Payment Of Tax Act, 1981
3. Punishment for incitement to refuse or defer payment of land revenue, tax, etc., due to the Government, etc
Notwithstanding anything contained in any law for the time being in force, whoever by words, either spoken or written, or by signs or by visible representations, or otherwise,--(a)(i)encourages or incites any person or class of persons, or the public generally, to refuse or defer payment of, or to resist or obstruct payment or collection of, any land revenue, tax, rate, cess or other dues or amount payable to the Government or any local authority, or payable under any law or custom having the force of law for any services rendered to the community or any rent of agricultural land or anything recoverable as arrears of, or along with, such rent and if such encouragement or incitement undermines the security of the State or public order or decency or morality or the sovereignty of India; or(ii)encourages or incites any person or class of persons, or the public generally, to refuse or defer payment of, or to resist or obstruct payment or collection of,--(A)any rate, cess or other dues or amount payable to the Tamil Nadu Electricity Board and if such encouragement or incitement undermines the security of the State or public order or decency or morality; or(B)any dues or amount payable to any co-operative society (including State and primary land development banks), registered or deemed to be registered under the Tamil Nadu Co-operative Societies Act, 1961 (Tamil Nadu Act 53 of 1961) and if such encouragement or incitement undermines the security of the State or public order or decency or morality, or(b)instigates directly or indirectly the use of criminal force against public servants generally or any class of public servants or any individual public servant,shall be punished with rigorous imprisonment for a term which may extend to five years and with fine which may extend to five thousand rupees, but such rigorous imprisonment shall not be less than two years and such line shall not be less than three thousand rupees.
