The Tamil Nadu Prevention of Incitement to refuse on defer Payment of Tax Act, 1981

The Tamil Nadu Prevention of Incitement to Refuse or Defer Payment of Tax Act, 1981 Act 9 of 1981 Keyword(s): Public Servant, Government, Payment of Tax DISCLAIMER: This document is being furnished to you for your information by PRS Legislative Research (PRS). The contents of this document have been obtained from sources PRS believes to be reliable. These contents have not been independently verified, and PRS makes no representation or warranty as to the accuracy, completeness or correctness. In some cases the Principal Act and/or Amendment Act may not be available. Principal Acts may or may not include subsequent amendments. For authoritative text, please contact the relevant state department concerned or refer to the latest government publication or the gazette notification. Any person using this material should take their own professional and legal advice before acting on any information contained in this document. PRS or any persons connected with it do not accept any liability arising from the use of this document. PRS or any persons connected with it shall not be in any way responsible for any loss, damage, or distress to any person on account of any action taken or not taken on the basis of this document. TAMIL NADU ACT NO. 9 OF 1981.2 THE TAMIL NADU PREVENTION OF INCITEMENT TO REFUSE OR DEFER PAYMENT WTAX ACT, 1981. [Received the assent of the President on the 3rd M ~ c h 1981, first published in the Tamil Nadu Oovermept Gazette Extraordinary, on the 3rd M m h 1981 (Mad 20, ~owthiri-2012-Tir uvalluvar Aundu).] An Act to prevent incitement to ref u se or defer payment of tax and other dues payab e 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 :- S%rt t itk and 1. (1) This Act may be called the Tamil Nadu Preven- C6~nmence~5ntti4o n of Incitement to Refuse or Defer Payment of Tax Act, 1981. (2) It shall be deemed to have come into f~ on the 10th November 1980. Dednttiom. 2. In this Act, d s s th e context otherwise reqm'res,- (a) Government " mean:: the State Government ; " (b) '~ublicse rvant " shall have ths same meaning as in section 21 of the Indian Penal Code (Ccntral Act XLV of 1860). P-haea for 3. Notwithstanding anything cantdwd in any la+ for iaeitemont to the timr; bdng in force, whoever by words, &her spoken refvse or defer pa+nt 0': written, or by signs or by visible representations, or of land otherwise,-- r8vanve; tax, (aj (i) encourages or incites any person or c b o f c~c.,d ~i8t ~ persons, or the public generally, to refuse or defer payment the Govern- ment, etc. of, or to rssist or obstruct payment or co1Iection of, any land revenue, tax, rat% a s s or other dues or amount payable to the Government or any local authority, or ayable under any law or custom havin8 the form of law f ~arny services rendered to the communrty or any rat of agricultural land or anything recoverable aS arrears of *Fox Ststement of Objects and Reasons, see . TumfJ Nadu G o v ~ ~ G~azeetnte ~Ex traordinary, dated the 29th fanuam 1981, Pan N-Section 1, Page 50. 1981: T. R Act 91 Prerentionaffncfte~ettrt~1 47 Refuse or Defer Puyment Tax or along with, such rent and if such encouragement or incitement undermines the security of the State or puUe order or decency or morality or the sovereignty of India J or (ii) encourages or incites any person or class of persons, or the public generally, to refuse or defer payment sf, or to resist or obstruct payment or collection of,- (A) any rate, cess or other dues or amount payabh $" to the T m l N adu Electricity Board and if such encourajc ment 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- 1 operative society (including State and primary land development banks), registered or deemed to be registered under the Tamil Nadu Co-operative Socielies Act, 1961 ,. .. (Tamil Nadu Act 53 of 1961) and if such encouragement . or incitement undermines the security of the State or . A . I public order or decency or morality, or (b) instigates ciirectly or indirectly the use of criminal force against public Fervants generally or any class of public servants or any inaivi~ualp ublic servant, sfuill be punished with rigorous impriscnment for a term which may extend to five years ard wlth fine which may extend to five thousand ruptes, but such rigorcus im- prisonment shall not be less than two years ano such fine shall not be less tnan threc thousand rupees. 4. Whoever abets the commirsion of any offence ~betme.1 tab. an offence. punishable under section 3 shall be deemed to have corn- mitted that offence. 5. (1) Where an offence under this Act has ken M y S comtted by a company, every person, who, at t k Companer* tlme the offence was committed, wac in charge oi, b ~wdas responsible to, the corn any for ine conduct of the business f of the company, as we 1 as tae company, shall be deemed to be guilty of the offence and shall be liable to be pro- ceeded against and punished accordingly : Provided that nothing contained in this sub-sedio~ shall render any such person liable to any punishment, if he proves, that the offence was committed wjthout b@ knowledge, or that he had exercised all due diligence to prevent the commission of such offence. 125-1 2-10A 14 8 Pre ven tion of Znc f temen t id [I981 f T.N. 9 Refice or Defer Payment of Tm I (2) Notwithstanding anything ccntaned in sub. section (I), where 'any offence under this Act has been committea by a company and it is proved that the dffe~ce has been committed with the consent or connivance of, or is attributabb to any neglect on the part of, any drector, manager, secretary or othtr officer of the company, such director, mrtnager, secretary or other officer shiill also be de-e med to be guilty of that offence and shall be liable to t nroceeded against and punished accordingly. Explanation.-For the purpose of this section,- (a) " company " means any body corporate and includes a firm or other association of individuals ; and (6) " director in relation to a firm mhans ? partner " in the firm. Power toma ke i rules, 6. (1) The Government may make rnles to ;carry out 1 the purpose of this Act. . 3 r r (2) All rules made under this Act shall be pub*,l.ti, sbd in the Tamil Nadu Government Gazette and unles 'tl&y are 'expressed to come into force on a 8bll come into fore on the day on which they are so pu LsW. . (3) Every iule made under this Act shall; as:; eon'i '! as possible after it is made, be placed on the ~able%ffb~th Houses of the Legislatuie, and if, before the exfi3@f%f.the .s ession in which it is so placed or the next setpion, bbth 1 :Houses agree in making any modification ih aaLfly"$btxch j , - : + .. b . :. . ' + : . . . ,a . , . r p u a le d e o , r t l; { e b o r t u h l H e o s u h s a e l s l t a h g e r r e e e a f t t h e a r t h t a h v e e r e u ff le ec t s h d ou fy ld ih no s t u b c e h I modified form or be of no effect, as the case say be;cso, however, that any such modification or annulmht shall , ,- . .": be without prejudice to the validity of anything previously p! , J* 9 . done under 'that ,rule. . ,aC j q4c z.epr , iii .:P t'o #e and 7. (1) The ~amiNi adu Prevention of Incitkment7 . s'tr, # d : , -- Refuse or Defer Payment of Tax 0rdioa nace, !'1980-~@a~il .s , $a%k.4 ' ' *: N t io a n d u o f O I r n d c ir i i t a em np e n 9 t : o to f 1 R 98 e 0 fu ) s a e n .o d r th D e e f ' e T r a m ~ i ~ l N y, a q d iu ~ f, $ ~ ,T ~ m t q y ~ ~ - -, +, . (Amendment) Ordinance, 1981 (Tamil Nqdq Oq&wce t -1o f 1981), are hereby repealed. --.. t a 2 r / . (2) ~otwithstank*s~uc h repeal, inyt~d'd'io ne or , ,: if any action taken under the said Tamil Nadu . 'QrduPoe ~9o f 1980, as amended by the said Tamil Nidu $;Driji*&ce '1 1 of 1981, shall be deenied to have been dooe*or2't&ken under this Act. . , . . 2. . i s ? " 1