THE ASSAM HEALTH INFRASTRUCTURE AND SERVICES DEVELOPMENT FUND (AMENDMENT) ACT, 2015

{
    "id": 3136,
    "slug": "the-assam-health-infrastructure-and-services-development-fund-amendment-act-2015",
    "title": "THE ASSAM HEALTH INFRASTRUCTURE AND SERVICES DEVELOPMENT FUND (AMENDMENT) ACT, 2015",
    "short_title": "The Assam Health Infrastructure and Services Development Fund (Amendment) Act, 2015",
    "act_number": "XXVII",
    "act_year": 2015,
    "act_type": "STATE",
    "location": "Assam",
    "law_status": "valid",
    "enactment_date": "2015-09-20",
    "description": "The Assam Health Infrastructure and Services Development Fund (Amendment) Act, 2015",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "An ACT",
            "chapter": null,
            "content": "AN ACT further to amend the Assam Health Infrastructure and Services Development Fund Act, 2009.\nWhereas it is expedient to amend the Assam Health Infrastructure and Services Development Fund Act, 2009, hereinafter referred to as the principal Act, in the manner hereinafter appearing;\nIt is hereby enacted in the Sixty-sixth Year of the Republic of India as follows: -",
            "footnote": "Assam Act No. XVII of 2009",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "1",
            "title": "Section 1. Short title, extent and commencement",
            "chapter": null,
            "content": "This Act may be called the Assam Health Infrastructure and Services Development Fund (Amendment) Act, 2015.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "1",
            "title": "Section 1(2)",
            "chapter": null,
            "content": "It shall have the like extent as the principal Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "1",
            "title": "Section 1(3)",
            "chapter": null,
            "content": "It shall be deemed to have come into force with effect from the 1st day of July, 2015.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "2",
            "title": "Section 2. Amendment of Section 2",
            "chapter": null,
            "content": "In the principal Act, in section 2, in sub-section (1), for the existing clause (i), the following shall be substituted, namely:-\n\"(i) \"State\" means the State of Assam and \"State Government\" means the Government of Assam.\"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "3",
            "title": "Section 3. Amendment of Section 3",
            "chapter": null,
            "content": "In the principal Act, for the existing section 3, the following shall be substituted, namely: -\n\"Incidence of cess, rate thereof and payment of cess-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 50
        },
        {
            "number": "3",
            "title": "Section 3(1)",
            "chapter": null,
            "content": "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:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 60
        },
        {
            "number": "3",
            "title": "Proviso to Section 3(1)",
            "chapter": null,
            "content": "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.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 70
        },
        {
            "number": "3",
            "title": "Section 3(2)",
            "chapter": null,
            "content": "(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.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 80
        },
        {
            "number": "3",
            "title": "Section 3(3)",
            "chapter": null,
            "content": "(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.\"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 90
        },
        {
            "number": "4",
            "title": "Section 4. Amendment of Section 4",
            "chapter": null,
            "content": "In the principal Act, in section 4, for the existing proviso, the following proviso shall be substituted, namely:-\n\"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.\"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 100
        },
        {
            "number": "5",
            "title": "Section 5. Amendment of Section 6",
            "chapter": null,
            "content": "In the principal Act, in section 6, inbetween the word \"sections\" and the figure and punctuation mark \"4,\", the figure and punctuation mark \"3,\" shall be inserted.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 110
        },
        {
            "number": "6",
            "title": "Section 6. Amendment of the Schedule",
            "chapter": null,
            "content": "In the principal Act, for the existing Schedule, the following shall be substituted, namely:-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 120
        },
        {
            "number": "7",
            "title": "Section 7. Repeal and savings",
            "chapter": null,
            "content": "The Assam Health Infrastructure and Services Development Fund (Amendment) Ordinance, 2015 is hereby repealed.",
            "footnote": "Assam Ordinance III of 2015",
            "is_definition": false,
            "sort_order": 130
        },
        {
            "number": "7",
            "title": "Section 7(2)",
            "chapter": null,
            "content": "Notwithstanding such repeal, anything done or any action taken under the Ordinance so repealed shall be deemed to have been done or taken under the corresponding provisions of this Act, as if this Act had come into force on the date on which the said Ordinance came into force.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 140
        },
        {
            "number": "3",
            "title": "Schedule - Schedule [See section 3]",
            "chapter": null,
            "content": "Sl. No. | Name of goods | Rate of cess\r\n1. | Cigarettes | Rupee 1 per retail packet",
            "footnote": "",
            "is_definition": false,
            "sort_order": 150
        }
    ],
    "metadata": {
        "Act ID": "201527",
        "Act Number": "XXVII",
        "Enactment Date": "2015-09-20",
        "Act Year": "2015",
        "Short Title": "The Assam Health Infrastructure and Services Development Fund (Amendment) Act, 2015",
        "Department": "Legislative Department",
        "Type": "STATE",
        "Location": "Assam"
    },
    "updated_at": "2026-09-29 21:55:17"
}