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:-