| V1 FEQT 9 - १७७/७१ Registered No. 768/97 THE ASSAM GAZETTE ST EXTRAORDINARY शाछ कर्डुद्ब छावा शंकानिंउ PUBLISHED BY THE AUTHORITY नई 257 19w, wwatq, 28 3918, 2009, 6 ©W, 1931 (गक) No. 257 Dispur, Friday, 28th August, 2009, 6th Bhadra, 1931 (S.E.) GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR LEGISLATIVE DEPARTMENT :: LEGISLATIVE BRANCH NOTIFICATION The 28th August, 2009 No.LGL.42/2008/4 :-- The following Act of the Assam Legislative Assembly which received the assent of the Governor is hereby published for general information. 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
Preamble Short title, extent and commence- ment Definitions Incidence of cess, rate thereof and payment of cess 1374 THE ASSAM GAZETTE. EXTRAORDINARY, AUGUST 28,2009 . 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. 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. (1)This Act may be called the Assam Health Infrastructure and Services Development Fund Act, 2009. (2) It extends to the whole of 55811. (3) It shall come into force on such date 85 the State Government may, by 2.(1) notification, in the Official Gazette appoint. In this 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; ) (0) “fund” means the Assam Health Infrastructure and Services Development Fund established under sub-section (1) of section 7; (6) “goods” means the goods specified in column (2) of the Schedule; (६) “notification” means a notification published in the Official Gazette; (H) “person” means dealer as defined under the Assam Value Added Tax Act, 2003; ) “prescribed” means prescribed by rules made under this Act; (h) “schedule” means a Schedule to this Act; (1) “State Government”’ means the Government of Assam. (2) 211 टशुज&5580715 used in this Act and not defined but defined in the Assam Value 3.) (2) Added Tax Act, 2003 shall have the same meanings respectively assigned to them in that Act. There shall be levied and collected, for the purposes of this Act, a cess on every sale of goods mentioned in the Schedule in the State of Assam by any person. The cess shall be leviable on sale price of such goods at the rate specified in column (3) of the Schedule: Provided that, subject to such conditions as may be prescribed, the State Government may exempt, by notification in the Official Gazette prospectively or retrospectively, any sale of goods from levy of cess. The cess leviable under sub-section (1) shall be payable by the person who sells such goods in the State of Assam. Assam Act No. VII of 2005 Assam Act No. VIII of 2005 Assam Act No. VIII of 2005
Powers of the State Govern- ment to amend Schedule Registra- tion, return, assessment, collection 0. of cess Applicabi- lity of the provisions of the Assam Value Added Tax Act, 2003 Establish- ment of Fund Crediting of cess to the fund THE A________________________________L________,__‘__*_SSA‘M GAVZETTE EXTRAORDINARY, AUGUST 28, 2009 1375 (3) The cess levibable under sub-section (1) shall be in addition to any tax or duty, by whatever name called, leviable on sale of the goods under any other law for the time being in force in the State of Assam. (4) A dealer who pays cess under sub-section(1) shall be eligible to claim input tax credit on cess already paid at the time of purchase of such goods in the State. 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: Provided that the Government shall not vary the rate of tax so as to enhance it, in any case, exceeding 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 an 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. 6. Subject to the provisions of this Act and rules made thereunder, sections 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. 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. (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; (0) 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. 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 Assam Act No. VIII of 2005 Assam Act No. VIII of 2005
1376 1376 ~ THE ASSAM GAZETTE, EXTRAORDINARY, AUGUST 28,2009 -. - proceeds to the fund from time to पा, after deducting the expenses of collection, for being utilised exclusively for the purposes of this Act. Grants 9. The State Government may, after due appropriation made by the State Legislature by and loans law in this behalf, credit in the Fund, by way of grants or loans, such sums of money ' by State - as the State Government may consider necessary. Govern- . \ ment Utilisation ~ 10. The Fund shall be utilised for— of Fund (a) the creation, उटस्टाणुजालाएं, maintenance or improvement of health infrastructure, including medical colleges, hospitals, dispensaries and sub-centres; : (b) the maintenance and improvement of health services; (¢) such other related purposes as may be prescribed; (d) to provide medical aids to the physically challenged persons. - Manage- 11. The State Government shall maintain proper accounts and other relevant records of funmedsm of ' the fund in such form, and in such manner, as may be prescribed. ' Administr- 12. The State Government shall administer the fund by itself or throuvgh an agency as may atiom of be notified by it and take such decisions as it considers necessary for proper fund administration of the fund. Powerto 13, (1) The State Government may, subject to the condition of previous publication, make make rules 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 s ' 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.
. THE ASSAM GAZETTE, EXTRAORDINARY, AUGUST 28,2009 1377 Cheroots . _ Schedule [See section 3] " Name of Rate of वध |" छो : ..... 3% 3% - 3% 3% S mixtures for and ci 3% Tobacco mixed masala , 3% MOHD. A. HAQUE, Secretary to the Government of Assam, Legislative Department, Dispur. GUWAHATI - Printed and published by फिट Dy. Director (P&S) Directorate of Ptg. and Sty., Assam Guwahati-21 (Ex-Gazette) No. 513-500+600-28-8-2009.