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 
 
 
 
Preamble. 
 
 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. 
      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:- 
 
 
Short title, 
extent and 
commencement. 
 
1.  
 
(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. 
 
 
Definitions.  2.  
 
(1) In thi s Act, unless the context other wise 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; 
Assam Act 
No. VIII 
of 2005 
  
 
 
2  
 
(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. 
 
 
 
Assam Act 
No. VIII 
of 2005 
 
Assam Act 
No. VIII 
of 2005 
2[Incidence of 
cess, rate 
thereof  and 
payment of 
cess. 
3.  
 
(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. 
3 
 
Powers of the 
State 
Government to 
amend 
Schedule. 
4.  
 
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.] 
 
 
Registration, 
return, 
assessment, 
collection etc. of 
cess. 
5.  
 
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. 
 
 
 
Assam Act 
No. VIII 
of 2005 
Applicability of 
the provisions 
of the Assam 
Value Added 
Tax Act, 2003. 
6.  
 
Subject to the provisions of this Act and rules made th ereunder, 
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. 
 
 
 
Assam Act 
No. VIII 
of 2005 
Establishment 
of Fund. 
7.  
 
(1) There shall be established for the purposes of this Act, a fund to 
be called the Assam Health Infrastructure and Services 
Development Fund. 
 
 
 
 
 
 
 
 
 
1. Subs. by Assam Act No. XXVII of 2015. 
2. Ins. by Assam Act No. XXVII of 2015. 
4 
 
(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. 
 
Crediting of 
cess to the fund. 
8.  
 
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. 
 
 
Grants and 
loans by State 
Government. 
9.  
 
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. 
 
 
Utilisation of 
Fund. 
10. 
 
 
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. 
 
 
Management of 
funds. 
11. 
 
 
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. 
 
 
5 
 
Administration 
of fund. 
12. 
 
 
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. 
 
 
Power to make 
rules. 
13. 
 
 
(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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