By "tab", do you mean "tablets"? The Windows Phone operating system doesn't run on tablets, so that's a pretty easy check.
I don't know why you would restrict email access in this way either. It would be a pain for both you and your users.
Thank you for your kind reply.
As windows tablets (Windows surface, surface 2 ,surface pro) has Windows RT OS which doesn't have inbuit MDM agent (Windows Phone 8 > Settings > Company Apps) as Windows phone 8 has, so can we make an native application which can work as MDM agent?