Vidhi Codex

The Tamil Nadu Prevention of Incitement to Refuse or Defer Payment of Tax Act, 1981

The Tamil Nadu Prevention of Incitement to Refuse or Defer Payment of Tax Act, 1981

Tax19817 sections

This law makes it a punishable offense to encourage, incite, or instigate the public or any individual to refuse or delay paying taxes, land revenue, electricity bills, cooperative society dues, or other official charges owed to the government or local authorities in Tamil Nadu. It applies to any person or company official who uses speech, writing, or actions to incite non-payment in ways that undermine public order, state security, or morality, or who encourages force against public servants. The law matters because it protects public revenue collection and prevents organized boycotts that could destabilize government operations and community services.

Start reading →Read full ActSections
  1. 1. Short title and commencement
  2. 2. Definitions
  3. 3. Penalty for incitement to refuse or defer payment of land revenue, tax, etc., due to the Government, etc.
  4. 4. Abetment of an offence
  5. 5. Offences by companies
  6. 6. Power to make rules
  7. 7. Repeal and saving

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