Assam Health Infrastructure and Services Department Fund Act, 2009
No: 17 Dated: Aug, 28 2009
THE ASSAM HEALTH INFRASTRUCTURE AND SERVICES DEVELOPMENT FUND ACT, 2009
ASSAM ACT NO. XVII OF 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:- 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. Short title, extent and commencement:- (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.
2.Definitions:- (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;
(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;
(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.
3. Incidence of cess, rate thereof and payment of cess:- (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.
4. Powers of the State Government to amend Schedule:- 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:
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.