The ASSAM HEALTH INFRASTRUCTURE AND SERVICES DEVELOPMENT FUND ACT, 2009 (SINGLE DOCUMENT)
# ASSAM ACT NO. XVII OF 2009
 (Received the assent of Governor on 26th August, 2009)

 THE ASSAM HEALTH INFRASTRUCTURE AND SERVICES DEVELOPMENT FUND ACT, 2009

 AN

 ACT

to establish a fund to create, develop, maintain or improve health
infrastructure and services in Assam and for such purpose to levy and
collect a cess on sale of tobacco products and for matters connected
therewith or incidental thereto.


**Preamble.**

**Short title,**
**extent and**
**commencement.**


**1.**


Whereas it is expedient to establish a fund to create, develop,
maintain or improve health infrastructure and services in Assam and
for such purpose to levy and collect a cess on sale of tobacco
products and to provide for matters connected therewith or incidental
thereto;

It is hereby enacted in the Sixtieth Year of the Republic of India
as follows:
(1) This Act may be called the Assam Health Infrastructure and

Services Development Fund Act, 2009.

(2) It extends to the whole of Assam.

(3) It shall come into force on such date as the State Government
may, by notification, in the Official Gazette appoint.

(1) In this Act, unless the context otherwise requires,
(a) "cess' means the cess levied and collected under section 3 ;

(b) "dealer" means dealer as defined under the Assam Value
Added Tax Act, 2003;

(c) "fund" means the Assam Health Infrastructure and Services
Development Fund established under sub-section (1) of
section 7;


**Definitions.** **2.**


**Assam Act**
**No. VIII**
**of 2005**


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**Assam Act**
**No. VIII**
**of 2005**

**Assam Act**
**No. VIII**
**of 2005**


**2[Incidence of**
**cess, rate**
**thereof and**
**payment of**
**cess.**


**3.**


(d) "goods" means the goods specified in column (2) of the

Schedule;

(e) "notification" means a notification published in the Official
Gazette;

(f) "person" means dealer as defined under the Assam Value
Added Tax Act, 2003;

(g) "prescribed" means prescribed by rules made under this Act;

(h) "schedule" means a Schedule to this Act;

**1[(i) "State" means the State of Assam and "State Government"**
means the Government of Assam.]

(2) All expressions used in this Act and not defined but defined in
the Assam Value Added Tax Act, 2003 shall have the same
meanings respectively assigned to them in that Act.

(1) Notwithstanding anything contained in any other law for the

time being in force, there shall be levied and collected, for the
purposes of this Act, a cess at the first point of sale of goods or
classes of goods, as may be specified in the Schedule, by any
person in the State . The cess shall be levied and collected at the
rate specified in column (3) of the Schedule for any goods or
such classes of goods :

Provided that, subject to such conditions as may be
prescribed in this regard, the Government may exempt, by
notification in the Official Gazette prospectively or
retrospectively, any such sale of goods or classes of goods from
levy of cess collectable under this sub-section.

(2) The cess leviable under sub-section (1) of this section shall be
payable in the prescribed manner by any person who effects
such sales either directly or in the capacity of an agent for some
other principal.

(3) The cess leviable under sub-section (1) of this section shall be in
addition to any tax or duty, by whatever name called leviable on
such sale under any other law for the time being in force in the
State.]


1. Subs. by Assam Act No. XXVII of 2015.
2. Subs. by Assam Act No. XXVII of 2015.


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The State Government may, by notification in the Official Gazette,
add to or omit from the Schedule any entry or entries or vary any entry
or entries or the rate or rates or otherwise amend or modify the
Schedule prospectively or retrospectively, and thereupon the Schedule
shall be deemed to have been amended accordingly:

**[1][Provided that the State Government shall not vary the rate of**
cess so as to enhance it, in any case, exceeding rupees five per retail
pack of cigarette.]

Subject to the provisions of the Act and Rules made thereunder, the
administration of this Act in so far as it relates to registration,
submission of returns by the dealers and collection of cess from them,
shall vest in the authorities specified in or under the Assam Value
Added Tax Act, 2003 and accordingly, the said authorities,
empowered to register, receive returns, to assess or re-assess and
collect tax and enforce payment of tax under the said Act, shall
register, receive returns, assess, re-assess and collect cess under this
Act and enforce payment of cess, including imposition and realization
of any penalty payable by a dealer under this Act as if the cess or
penalty payable by such dealer under this Act is a cess or penalty
payable under that Law and for this purpose they may exercise all or
any of the powers conferred upon them by or under that Law.

Subject to the provisions of this Act and rules made thereunder,
sections [2][3, 4, 5, 6,] 19, 21, 22, 23, 25, 26, 27, 28, 29, 30, 31, 32, 33,
34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45, 46, 48, 49, 50, 52, 53, 55,
56, 57, 59, 60, 61, 62, 63, 64, 65, 66, 67, 68, 69, 70, 71, 74, 75, 76, 77,
78, 79, 80, 81, 82, 83, 84, 85, 86, 87, 88, 89, 90, 91, 92, 93, 94, 95, 96,
97, 98, 99, 100, 102, 103, 104, 105 and 110 of the Assam Value
Added Tax Act, 2003 and the rules made thereunder and also the
orders and notifications issued thereunder shall mutatis mutandis
apply to a dealer in respect of cess levied and payable under this Act,
as if those sections were mutatis mutandis incorporated in this Act and
the rules framed and orders and notification issued under those
sections were mutatis mutandis issued under the relevant sections so
incorporated under this Act.

(1) There shall be established for the purposes of this Act, a fund to

be called the Assam Health Infrastructure and Services
Development Fund.


**Powers of the**
**State**
**Government to**
**amend**
**Schedule.**

**Registration,**
**return,**
**assessment,**
**collection etc. of**
**cess.**

**Applicability of**
**the provisions**
**of the Assam**
**Value Added**
**Tax Act, 2003.**

**Establishment**
**of Fund.**


**4.**

**5.**

**6.**

**7.**


**Assam Act**
**No. VIII**
**of 2005**

**Assam Act**
**No. VIII**
**of 2005**


1. Subs. by Assam Act No. XXVII of 2015.
2. Ins. by Assam Act No. XXVII of 2015.


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**Crediting of** **8.**
**cess to the fund.**


**Grants and**
**loans by State**
**Government.**


**9.**


**Utilisation of** **10.**
**Fund.**

**Management of** **11.**
**funds.**


(2) The fund shall be under the control of the State Government and

there shall be credited thereto
(a) any sum of money credited under section 8;

(b) any sum of money credited under section 9;

(c) any sum realised by the State Government in carrying out its
functions under this Act or in the administration of this Act;

(d) any fund provided by the Central Government for the
creation, development, maintenance or improvement of
health infrastructure and services.

(3) The balance to the credit of the fund shall not lapse at the end of
the financial year.

The proceeds of the cess levied under section 3 shall first be credited
to the Consolidated Fund of State Government, and the State
Government may, if the State Legislature by appropriation made by
law in this behalf so provides, credit such proceeds to the fund from
time to time, after deducting the expenses of collection, for being
utilised exclusively for the purposes of this Act.

The State Government may, after due appropriation made by the State
Legislature by law in this behalf, credit in the Fund, by way of grants
or loans, such sums of money as the State Government may consider
necessary.

The Fund shall be utilised for
(a) the creation, development, maintenance or improvement of
health infrastructure, including medical colleges, hospitals,
dispensaries and sub-centres ;

(b) the maintenance and improvement of health services;

(c) such other related purposes as may be prescribed;

(d) to provide medical aids to the physically challenged persons.

The State Government shall maintain proper accounts and other
relevant records of the fund in such form, and in such manner, as may
be prescribed.

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**Administration** **12.**
**of fund.**

**Power to make** **13.**
**rules.**


The State Government shall administer the fund by itself or through
an agency as may be notified by it and take such decisions as it
considers necessary for proper administration of the fund.

(1) The State Government may, subject to the condition of previous

publication, make rules, by notification, with prospective or
retrospective effect, for carrying out the purposes of this Act:

Provided that if the State Government is satisfied that
circumstances exist which render it necessary for it to take
immediate action, if any, it may make any rules without such
previous publication.

(2) All rules made by the State Government under this Act shall, as
soon as may be, after they are made, be laid before the State
Legislature while it is in session for a total period of not less
than fourteen days which may be comprised in one session or
two or more successive sessions, and shall, unless some later
date is appointed, take effect from the date of their publication in
the Official Gazette subject to such modifications or annulments
as the Legislature may, during the said period agrees to make, so
however, that any such modification or annulment shall without
prejudice to the validity of anything previously done thereunder.

**1[Schedule**

[See section 3]

|Sl. No|Name of goods|Rate of cess|
|---|---|---|
|1.|Cigarettes|Rupee 1 per retail packet|


1. Subs. by Assam Act No. XXVII of 2015.


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