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THE ASSAM HEALTH INFRASTRUCTURE AND SERVICES DEVELOPMENT FUND ACT, 2009
The Assam Health Infrastructure and Services Development Fund Act, 2009
Sections
An ACT
Section 1Section 1. Short title, extent and commencement
Section 1Section 1(1)
Section 1Section 1(2)
Section 1Section 1(3)
Section 1Section 2. Definitions
Section 2Section 2(1)(a)
Section 2Section 2(1)(b)
Section 2Section 2(1)(c)
Section 2Section 2(1)(d)
Section 2Section 2(1)(e)
Section 2Section 2(1)(f)
Section 2Section 2(1)(g)
Section 2Section 2(1)(h)
Section 2Section 2(1)(i)
Section 2Section 2(2)
Section 2Section 3. Incidence of cess, rate thereof and payment of cess
Section 3Section 3(1)
Section 3Proviso to Section 3(1)
Section 3Section 3(2)
Section 3Section 3(3)
Section 3Section 4. Powers of the State Government to amend Schedule
Section 4Proviso to Section 4
Section 4Section 5. Registration, return, assessment, collection etc. of cess
Section 5Section 6. Applicability of the provisions of the Assam Value Added Tax Act, 2003
Section 6Section 7. Establishment of Fund
Section 7Section 7(1)
Section 7Section 7(2)
Section 7Section 7(2)(a)
Section 7Section 7(2)(b)
Section 7Section 7(2)(c)
Section 7Section 7(2)(d)
Section 7Section 7(3)
Section 7Section 8. Crediting of cess to the fund
Section 8Section 9. Grants and loans by State Government
Section 9Section 10. Utilisation of Fund
Section 10Section 10(a)
Section 10Section 10(b)
Section 10Section 10(c)
Section 10Section 10(d)
Section 10Section 11. Management of funds
Section 11Section 12. Administration of fund
Section 12Section 13. Power to make rules
Section 13Section 13(1)
Section 13Proviso to Section 13(1)
Section 13Section 13(2)
Section 13Schedule - SCHEDULE
Section 47
the-assam-health-infrastructure-and-services-development-fund-act-2009.json
•
47 Sections
•
Assam
{
"id": 185,
"slug": "the-assam-health-infrastructure-and-services-development-fund-act-2009",
"title": "THE ASSAM HEALTH INFRASTRUCTURE AND SERVICES DEVELOPMENT FUND ACT, 2009",
"short_title": "The Assam Health Infrastructure and Services Development Fund Act, 2009",
"act_number": "XVII",
"act_year": 2009,
"act_type": "STATE",
"location": "Assam",
"law_status": "valid",
"enactment_date": "2009-08-26",
"description": "The Assam Health Infrastructure and Services Development Fund Act, 2009",
"preamble": "",
"section_label": "Section",
"sections": [
{
"number": "1",
"title": "An ACT",
"chapter": null,
"content": "to establish a fund to create, develop, maintain or improve health\ninfrastructure and services in Assam and for such purpose to levy and\ncollect a cess on sale of tobacco products and for matters connected\ntherewith or incidental thereto.\n\nWhereas it is expedient to establish a fund to create, develop,\nmaintain or improve health infrastructure and services in Assam and\nfor such purpose to levy and collect a cess on sale of tobacco\nproducts and to provide for matters connected therewith or incidental\nthereto;\n\nIt is hereby enacted in the Sixtieth Year of the Republic of India\nas follows:-",
"footnote": "",
"is_definition": false,
"sort_order": 0
},
{
"number": "1",
"title": "Section 1. Short title, extent and commencement",
"chapter": null,
"content": "1. (1) This Act may be called the Assam Health Infrastructure and\nServices Development Fund Act, 2009.\n(2) It extends to the whole of Assam.\n(3) It shall come into force on such date as the State Government\nmay, by notification, in the Official Gazette appoint.",
"footnote": "",
"is_definition": false,
"sort_order": 10
},
{
"number": "1",
"title": "Section 1(1)",
"chapter": null,
"content": "(1) This Act may be called the Assam Health Infrastructure and\nServices Development Fund Act, 2009.",
"footnote": "",
"is_definition": false,
"sort_order": 20
},
{
"number": "1",
"title": "Section 1(2)",
"chapter": null,
"content": "(2) It extends to the whole of Assam.",
"footnote": "",
"is_definition": false,
"sort_order": 30
},
{
"number": "1",
"title": "Section 1(3)",
"chapter": null,
"content": "(3) It shall come into force on such date as the State Government\nmay, by notification, in the Official Gazette appoint.",
"footnote": "",
"is_definition": false,
"sort_order": 40
},
{
"number": "2",
"title": "Section 2. Definitions",
"chapter": null,
"content": "2. (1) In this Act, unless the context otherwise requires,-",
"footnote": "",
"is_definition": true,
"sort_order": 50
},
{
"number": "2",
"title": "Section 2(1)(a)",
"chapter": null,
"content": "(a) \"cess' means the cess levied and collected under section 3;",
"footnote": "",
"is_definition": true,
"sort_order": 60
},
{
"number": "2",
"title": "Section 2(1)(b)",
"chapter": null,
"content": "(b) \"dealer\" means dealer as defined under the Assam Value\nAdded Tax Act, 2003;",
"footnote": "Assam Act No. VIII of 2005",
"is_definition": true,
"sort_order": 70
},
{
"number": "2",
"title": "Section 2(1)(c)",
"chapter": null,
"content": "(c) \"fund\" means the Assam Health Infrastructure and Services\nDevelopment Fund established under sub-section (1) of\nsection 7;",
"footnote": "",
"is_definition": true,
"sort_order": 80
},
{
"number": "2",
"title": "Section 2(1)(d)",
"chapter": null,
"content": "(d) \"goods\" means the goods specified in column (2) of the\nSchedule;",
"footnote": "",
"is_definition": true,
"sort_order": 90
},
{
"number": "2",
"title": "Section 2(1)(e)",
"chapter": null,
"content": "(e) \"notification\" means a notification published in the Official\nGazette;",
"footnote": "",
"is_definition": true,
"sort_order": 100
},
{
"number": "2",
"title": "Section 2(1)(f)",
"chapter": null,
"content": "(f) \"person\" means dealer as defined under the Assam Value\nAdded Tax Act, 2003;",
"footnote": "Assam Act No. VIII of 2005",
"is_definition": true,
"sort_order": 110
},
{
"number": "2",
"title": "Section 2(1)(g)",
"chapter": null,
"content": "(g) \"prescribed\" means prescribed by rules made under this Act;",
"footnote": "",
"is_definition": true,
"sort_order": 120
},
{
"number": "2",
"title": "Section 2(1)(h)",
"chapter": null,
"content": "(h) \"schedule\" means a Schedule to this Act;",
"footnote": "",
"is_definition": true,
"sort_order": 130
},
{
"number": "2",
"title": "Section 2(1)(i)",
"chapter": null,
"content": "[(i) \"State\" means the State of Assam and \"State Government\"\nmeans the Government of Assam.]",
"footnote": "Subs. by Assam Act No. XXVII of 2015.",
"is_definition": true,
"sort_order": 140
},
{
"number": "2",
"title": "Section 2(2)",
"chapter": null,
"content": "(2) All expressions used in this Act and not defined but defined in\nthe Assam Value Added Tax Act, 2003 shall have the same\nmeanings respectively assigned to them in that Act.",
"footnote": "Assam Act No. VIII of 2005",
"is_definition": false,
"sort_order": 150
},
{
"number": "3",
"title": "Section 3. Incidence of cess, rate thereof and payment of cess",
"chapter": null,
"content": "[3. (1) Notwithstanding anything contained in any other law for the\ntime being in force, there shall be levied and collected, for the\npurposes of this Act, a cess at the first point of sale of goods or\nclasses of goods, as may be specified in the Schedule, by any\nperson in the State. The cess shall be levied and collected at the\nrate specified in column (3) of the Schedule for any goods or\nsuch classes of goods :\nProvided that, subject to such conditions as may be\nprescribed in this regard, the Government may exempt, by\nnotification in the Official Gazette prospectively or\nretrospectively, any such sale of goods or classes of goods from\nlevy of cess collectable under this sub-section.\n(2) The cess leviable under sub-section (1) of this section shall be\npayable in the prescribed manner by any person who effects\nsuch sales either directly or in the capacity of an agent for some\nother principal.\n(3) The cess leviable under sub-section (1) of this section shall be in\naddition to any tax or duty, by whatever name called leviable on\nsuch sale under any other law for the time being in force in the\nState.]",
"footnote": "Subs. by Assam Act No. XXVII of 2015.",
"is_definition": false,
"sort_order": 160
},
{
"number": "3",
"title": "Section 3(1)",
"chapter": null,
"content": "(1) Notwithstanding anything contained in any other law for the\ntime being in force, there shall be levied and collected, for the\npurposes of this Act, a cess at the first point of sale of goods or\nclasses of goods, as may be specified in the Schedule, by any\nperson in the State. The cess shall be levied and collected at the\nrate specified in column (3) of the Schedule for any goods or\nsuch classes of goods :",
"footnote": "",
"is_definition": false,
"sort_order": 170
},
{
"number": "3",
"title": "Proviso to Section 3(1)",
"chapter": null,
"content": "Provided that, subject to such conditions as may be\nprescribed in this regard, the Government may exempt, by\nnotification in the Official Gazette prospectively or\nretrospectively, any such sale of goods or classes of goods from\nlevy of cess collectable under this sub-section.",
"footnote": "",
"is_definition": false,
"sort_order": 180
},
{
"number": "3",
"title": "Section 3(2)",
"chapter": null,
"content": "(2) The cess leviable under sub-section (1) of this section shall be\npayable in the prescribed manner by any person who effects\nsuch sales either directly or in the capacity of an agent for some\nother principal.",
"footnote": "",
"is_definition": false,
"sort_order": 190
},
{
"number": "3",
"title": "Section 3(3)",
"chapter": null,
"content": "(3) The cess leviable under sub-section (1) of this section shall be in\naddition to any tax or duty, by whatever name called leviable on\nsuch sale under any other law for the time being in force in the\nState.",
"footnote": "",
"is_definition": false,
"sort_order": 200
},
{
"number": "4",
"title": "Section 4. Powers of the State Government to amend Schedule",
"chapter": null,
"content": "4. The State Government may, by notification in the Official Gazette,\nadd to or omit from the Schedule any entry or entries or vary any entry\nor entries or the rate or rates or otherwise amend or modify the\nSchedule prospectively or retrospectively, and thereupon the Schedule\nshall be deemed to have been amended accordingly:\n[Provided that the State Government shall not vary the rate of\ncess so as to enhance it, in any case, exceeding rupees five per retail\npack of cigarette.]",
"footnote": "Subs. by Assam Act No. XXVII of 2015.",
"is_definition": false,
"sort_order": 210
},
{
"number": "4",
"title": "Proviso to Section 4",
"chapter": null,
"content": "[Provided that the State Government shall not vary the rate of\ncess so as to enhance it, in any case, exceeding rupees five per retail\npack of cigarette.]",
"footnote": "",
"is_definition": false,
"sort_order": 220
},
{
"number": "5",
"title": "Section 5. Registration, return, assessment, collection etc. of cess",
"chapter": null,
"content": "5. Subject to the provisions of the Act and Rules made thereunder, the\nadministration of this Act in so far as it relates to registration,\nsubmission of returns by the dealers and collection of cess from them,\nshall vest in the authorities specified in or under the Assam Value\nAdded Tax Act, 2003 and accordingly, the said authorities,\nempowered to register, receive returns, to assess or re-assess and\ncollect tax and enforce payment of tax under the said Act, shall\nregister, receive returns, assess, re-assess and collect cess under this\nAct and enforce payment of cess, including imposition and realization of\nany penalty payable by a dealer under this Act as if the cess or\npenalty payable by such dealer under this Act is a cess or penalty\npayable under that Law and for this purpose they may exercise all or\nany of the powers conferred upon them by or under that Law.",
"footnote": "Assam Act No. VIII of 2005",
"is_definition": false,
"sort_order": 230
},
{
"number": "6",
"title": "Section 6. Applicability of the provisions of the Assam Value Added Tax Act, 2003",
"chapter": null,
"content": "6. Subject to the provisions of this Act and rules made thereunder,\nsections [3, 4, 5, 6,] 19, 21, 22, 23, 25, 26, 27, 28, 29, 30, 31, 32, 33,\n34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45, 46, 48, 49, 50, 52, 53, 55,\n56, 57, 59, 60, 61, 62, 63, 64, 65, 66, 67, 68, 69, 70, 71, 74, 75, 76, 77,\n78, 79, 80, 81, 82, 83, 84, 85, 86, 87, 88, 89, 90, 91, 92, 93, 94, 95, 96,\n97, 98, 99, 100, 102, 103, 104, 105 and 110 of the Assam Value\nAdded Tax Act, 2003 and the rules made thereunder and also the\norders and notifications issued thereunder shall mutatis mutandis\napply to a dealer in respect of cess levied and payable under this Act,\nas if those sections were mutatis mutandis incorporated in this Act and\nthe rules framed and orders and notification issued under those\nsections were mutatis mutandis issued under the relevant sections so\nincorporated under this Act.",
"footnote": "Assam Act No. VIII of 2005; Ins. by Assam Act No. XXVII of 2015.",
"is_definition": false,
"sort_order": 240
},
{
"number": "7",
"title": "Section 7. Establishment of Fund",
"chapter": null,
"content": "7. (1) There shall be established for the purposes of this Act, a fund to\nbe called the Assam Health Infrastructure and Services\nDevelopment Fund.\n(2) The fund shall be under the control of the State Government and\nthere shall be credited thereto-\n(a) any sum of money credited under section 8;\n(b) any sum of money credited under section 9;\n(c) any sum realised by the State Government in carrying out its\nfunctions under this Act or in the administration of this Act;\n(d) any fund provided by the Central Government for the\ncreation, development, maintenance or improvement of\nhealth infrastructure and services.\n(3) The balance to the credit of the fund shall not lapse at the end of\nthe financial year.",
"footnote": "",
"is_definition": false,
"sort_order": 250
},
{
"number": "7",
"title": "Section 7(1)",
"chapter": null,
"content": "(1) There shall be established for the purposes of this Act, a fund to\nbe called the Assam Health Infrastructure and Services\nDevelopment Fund.",
"footnote": "",
"is_definition": false,
"sort_order": 260
},
{
"number": "7",
"title": "Section 7(2)",
"chapter": null,
"content": "(2) The fund shall be under the control of the State Government and\nthere shall be credited thereto-",
"footnote": "",
"is_definition": false,
"sort_order": 270
},
{
"number": "7",
"title": "Section 7(2)(a)",
"chapter": null,
"content": "(a) any sum of money credited under section 8;",
"footnote": "",
"is_definition": false,
"sort_order": 280
},
{
"number": "7",
"title": "Section 7(2)(b)",
"chapter": null,
"content": "(b) any sum of money credited under section 9;",
"footnote": "",
"is_definition": false,
"sort_order": 290
},
{
"number": "7",
"title": "Section 7(2)(c)",
"chapter": null,
"content": "(c) any sum realised by the State Government in carrying out its\nfunctions under this Act or in the administration of this Act;",
"footnote": "",
"is_definition": false,
"sort_order": 300
},
{
"number": "7",
"title": "Section 7(2)(d)",
"chapter": null,
"content": "(d) any fund provided by the Central Government for the\ncreation, development, maintenance or improvement of\nhealth infrastructure and services.",
"footnote": "",
"is_definition": false,
"sort_order": 310
},
{
"number": "7",
"title": "Section 7(3)",
"chapter": null,
"content": "(3) The balance to the credit of the fund shall not lapse at the end of\nthe financial year.",
"footnote": "",
"is_definition": false,
"sort_order": 320
},
{
"number": "8",
"title": "Section 8. Crediting of cess to the fund",
"chapter": null,
"content": "8. The proceeds of the cess levied under section 3 shall first be credited\nto the Consolidated Fund of State Government, and the State\nGovernment may, if the State Legislature by appropriation made by\nlaw in this behalf so provides, credit such proceeds to the fund from\ntime to time, after deducting the expenses of collection, for being\nutilised exclusively for the purposes of this Act.",
"footnote": "",
"is_definition": false,
"sort_order": 330
},
{
"number": "9",
"title": "Section 9. Grants and loans by State Government",
"chapter": null,
"content": "9. The State Government may, after due appropriation made by the State\nLegislature by law in this behalf, credit in the Fund, by way of grants\nor loans, such sums of money as the State Government may consider\nnecessary.",
"footnote": "",
"is_definition": false,
"sort_order": 340
},
{
"number": "10",
"title": "Section 10. Utilisation of Fund",
"chapter": null,
"content": "10. The Fund shall be utilised for-\n(a) the creation, development, maintenance or improvement of\nhealth infrastructure, including medical colleges, hospitals,\ndispensaries and sub-centres ;\n(b) the maintenance and improvement of health services;\n(c) such other related purposes as may be prescribed;\n(d) to provide medical aids to the physically challenged persons.",
"footnote": "",
"is_definition": false,
"sort_order": 350
},
{
"number": "10",
"title": "Section 10(a)",
"chapter": null,
"content": "(a) the creation, development, maintenance or improvement of\nhealth infrastructure, including medical colleges, hospitals,\ndispensaries and sub-centres ;",
"footnote": "",
"is_definition": false,
"sort_order": 360
},
{
"number": "10",
"title": "Section 10(b)",
"chapter": null,
"content": "(b) the maintenance and improvement of health services;",
"footnote": "",
"is_definition": false,
"sort_order": 370
},
{
"number": "10",
"title": "Section 10(c)",
"chapter": null,
"content": "(c) such other related purposes as may be prescribed;",
"footnote": "",
"is_definition": false,
"sort_order": 380
},
{
"number": "10",
"title": "Section 10(d)",
"chapter": null,
"content": "(d) to provide medical aids to the physically challenged persons.",
"footnote": "",
"is_definition": false,
"sort_order": 390
},
{
"number": "11",
"title": "Section 11. Management of funds",
"chapter": null,
"content": "11. The State Government shall maintain proper accounts and other\nrelevant records of the fund in such form, and in such manner, as may\nbe prescribed.",
"footnote": "",
"is_definition": false,
"sort_order": 400
},
{
"number": "12",
"title": "Section 12. Administration of fund",
"chapter": null,
"content": "12. The State Government shall administer the fund by itself or through\nan agency as may be notified by it and take such decisions as it\nconsiders necessary for proper administration of the fund.",
"footnote": "",
"is_definition": false,
"sort_order": 410
},
{
"number": "13",
"title": "Section 13. Power to make rules",
"chapter": null,
"content": "13. (1) The State Government may, subject to the condition of previous\npublication, make rules, by notification, with prospective or\nretrospective effect, for carrying out the purposes of this Act:\nProvided that if the State Government is satisfied that\ncircumstances exist which render it necessary for it to take\nimmediate action, if any, it may make any rules without such\nprevious publication.\n(2) All rules made by the State Government under this Act shall, as\nsoon as may be, after they are made, be laid before the State\nLegislature while it is in session for a total period of not less\nthan fourteen days which may be comprised in one session or\ntwo or more successive sessions, and shall, unless some later\ndate is appointed, take effect from the date of their publication in\nthe Official Gazette subject to such modifications or annulments\nas the Legislature may, during the said period agrees to make, so\nhowever, that any such modification or annulment shall without\nprejudice to the validity of anything previously done thereunder.",
"footnote": "",
"is_definition": false,
"sort_order": 420
},
{
"number": "13",
"title": "Section 13(1)",
"chapter": null,
"content": "(1) The State Government may, subject to the condition of previous\npublication, make rules, by notification, with prospective or\nretrospective effect, for carrying out the purposes of this Act:",
"footnote": "",
"is_definition": false,
"sort_order": 430
},
{
"number": "13",
"title": "Proviso to Section 13(1)",
"chapter": null,
"content": "Provided that if the State Government is satisfied that\ncircumstances exist which render it necessary for it to take\nimmediate action, if any, it may make any rules without such\nprevious publication.",
"footnote": "",
"is_definition": false,
"sort_order": 440
},
{
"number": "13",
"title": "Section 13(2)",
"chapter": null,
"content": "(2) All rules made by the State Government under this Act shall, as\nsoon as may be, after they are made, be laid before the State\nLegislature while it is in session for a total period of not less\nthan fourteen days which may be comprised in one session or\ntwo or more successive sessions, and shall, unless some later\ndate is appointed, take effect from the date of their publication in\nthe Official Gazette subject to such modifications or annulments\nas the Legislature may, during the said period agrees to make, so\nhowever, that any such modification or annulment shall without\nprejudice to the validity of anything previously done thereunder.",
"footnote": "",
"is_definition": false,
"sort_order": 450
},
{
"number": "47",
"title": "Schedule - SCHEDULE",
"chapter": null,
"content": "Schedule\r\n[See section 3]\r\n\r\n\"Sl. No ",
"footnote": "",
"is_definition": false,
"sort_order": 460
}
],
"metadata": {
"Act ID": "200917",
"Act Number": "XVII",
"Enactment Date": "2009-08-26",
"Act Year": "2009",
"Short Title": "The Assam Health Infrastructure and Services Development Fund Act, 2009",
"Department": "Health and Family Welfare Department",
"Type": "STATE",
"Location": "Assam"
},
"updated_at": "2026-09-29 21:55:16"
}