The Assam Health Infrastructure and Services Department Fund Act, 2015

rcegrsterec 1'..0.-/00/':1/ ~~ THE ASSAM GAZETTE ~~ct EXTRAORDI ARY ~~ <fS{'{1<t ~ ~ PUBLISHED BY THE AUTHORITY o:j~277 fiM~'1~' 30~,2015,8~, 1937~) No. 277 Dispur, Wednesday, 30th September, 2015, 8th Asvina, 1937 CS.E.) GO ERl'fMENT OF ASSAM ORDER BYTHEGOVERNOR LEGISLATIVE DEPARTMENT: : : LEGISLATIVE BRANCH OTIFICATION The 30th September, 2015 No. LGL.I04/2015IPt/17.- The following Act of the Assam Legislative Assembly which received the assent of the Governor on 20th eptember, 2015 is hereby published for general information. ASSAM ACT A O. XXVII OF 2015 (Received the assent of the Governor on 20th September 2015) THE ASSAM HEALTH L 'FR TR CTlJRE 'D ER ICE DEVELOP ME TT F . TD . ~IE. D.IE 'T) CT, 20r Preamble Short title, extent and commence- ment. Amendment of Section 2. Amendment of Section 3. Amendment of Section 4. Amendment of AN ACT further to amend the Assam Health Infrastructure and Services Development Fund Act, 2009. Whereas 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; Assam Act No. XVII of 2009. It is hereby enacted in the Sixty-sixth Year of the Republic of India as follows: - 1.( I) This Act mal be called the Assam Health Infrastructure and Services Development Fund (Amendment) Act, 2015. (2) It shall ha e he like extent as the prin ipal A t. (3) It shall be deemed to have come into force ith effect from the I~' a of July, 2015. 2. In the principal Act, in section 2, in sub-section (I), for the existing clause (i), the following shall be substituted, namely:- "(i) "State" means the State of Assam and "State Government" means the Government of Assam." 3. In the principal Act, for the existing section 3, the following shall be substituted, namely: - "Incidence of cess, rate thereof and payment of cess- 3.(\) 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 (I) 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 (I) 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. In the principal Act, in section 4, for the existing proviso, the following proviso shall be substituted, namely:- "Provided that the State Government shall not vary the rate of cess so as to enhance it, in any case, exceeding rupees f e per retail pack of cigarette." 5. In the principal Act, in section 6, inbetween the word' ections" and the c: - .. _.... "1 (\)) •.'L..... c: r._._ _....1 _ •• _""' ••••.•.•. :___ ~""'" to "'7 THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 30, 2015 1343 Amendment of the Schedule. Repeal and avlngs. 6. In the principal Act, for the existing Schedule, the following shall be substituted, namely:- "Schedule [ See section 3] Rate of cess Rupee I per re ail packet . Cl The As am Heal h Infrastructure and Services Development Fund (Amendment) Ordinance, 2015 is hereby repealed. Assam Ordinance III of 2015. (2) 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. S. M. BUZAR BAR AH, Secretary to the Government of Assam, Legislative Department, Dispur.