Tamil Nadu Prevention of Incitement to Refuse or Defer Payment of Tax Act, 1981 Complete Act - Bare Act

An Act to prevent incitement to refuse or defer payment of tax and other dues payable to the Government, local authorities, etc.

BE it enacted by the Legislature of the State of Tamil Nadu in the Thirty-second Year of the Republic of India as follows:

" (1) This Act may be called the

TAMIL NADU PREVENTION OF INCITEMENT TO REFUSE OR DEFER PAYMENT OF TAX ACT, 1981.

(2) It shall be deemed to have come into force on the 10th November 1980.

2. Definitions

" In this Act, unless the context otherwise requires, "

(a) "Government" means the State Government;

(b) "Public servant" shall have the same meaning as in section 21 of the Indian Penal Code (Central Act XLV of 1860).

" Notwithstanding anything contained in any law for the time being in force, who ever 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 fine shall not be less than three thousand rupees.

" Whoever abets the commission of any offence punishable under section 3 shall be deemed to have committed that offence.

"(1) Where an offence under this Act has been committed by a company, every person, who at the time the offence was committed, was in charge of, and was responsible to, the company for the conduct of the business of the, company, as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly:

Provided that nothing contained in this sub-section shall render any such person liable to any punishment, if he proves, that the offence was committed without his knowledge, or that he had exercised all due diligence to prevent the commission of such offence.

(2) Notwithstanding anything contained in sub-section (1), where any offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of or is attributable to any neglect on the part of, any director, manager, secretary or other officer of the company, such director,

manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.

Explanation

" For the purposes of this section "

(a)

(b)

" (1) The Government may make rules to carry out the purposes of this Act.

(2) All rules made under this Act shall be published in the Tamil Nadu Government Gazette and, unless they are expressed to come into force on a particular day, shall come into force on the day on which they are so published.

(3) Every rule made under this Act shall, as soon as possible after it is made, be placed on the Table of both Houses of the Legislature, and if, before the expiry of the session in which it is so placed or the next session, both Houses agree in making any modification in any such rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be, so however, that any such modification or amendment shall be without prejudice to the validity of anything previously done under that rule.

" (1) The Tamil Nadu Prevention of Incitement to Refuse or Defer payment of Tax Ordinance, 1980 (Tamil Nadu Ordinance 9 of 1980) and the Tamil Nadu Prevention of Incitement to Refuse or Defer payment of Tax (Amendment) Ordinance, 1981 (Tamil Nadu Ordinance 1 of 1981) are hereby repealed.