The study is related to the cigarette tax increase which particularly focuses on the consumption of cigarette. The variables that are used in the study are tax and price increase which is the dependent variable and consumption of cigarette which is the independent variable. From the results of the study, it is found that there is positive relationship of increase in tax and price if the cigarettes with the consumption of the cigarettes among the people which reflects that as the tax and price increase, the consumption of cigarette will increases and vice versa.