Section 3(a) in The Tamil Nadu Prevention Of Incitement To Refuse Or Defer Payment Of Tax Act, 1981
(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
