Lagaan (2001)

It is the tale of a village during the British occupation. Every year, the residents of the village are expected to pay a lagaan or tax to the Britishers, but due to the drought that year, they are unable to do so. Instead, they strike a bargain with the British over a cricket match. If they win, they won't have to pay lagaan for three years, and if they lose, they'll have to pay three times their regular taxes.