Smoking is harmful for health, almost everyone knows about this fact; but the smokers are not at all bothered. Smoking is a choice: no one forces people to smoke. The general public has been well educated about the health risks and hazards of smoking, so people who smoke are fully informed about the possible consequences of their habit. Despite of knowing the hazards of smoking, people get addicted towards cigarettes; and the tobacco companies are to be blamed for this addiction. Quitting smoking requires strong willpower and using the resources that are available, such as nicotine replacement therapies. The government acts as a ‘hypocritical fiscal middleman’ between the tobacco industry and the consumer, deriving huge profit from the tobacco excise. Tobacco companies use superficial and convincing marketing strategies to promote their product. The individual is not to be blamed for responding to these messages and becoming hopelessly addicted to tobacco. Tobacco companies, not the smoker, should be held responsible if smoking results in disease and death.Nicotine is a highly addictive substance, and quitting it is a struggle for most smokers. The government should take action to stop people smoking and should also take action against the tobacco companies. The government should use its power to regulate the tobacco industry. Providing health care for smoking-related disease is a cost borne by the non-smoking taxpayer. The tobacco industry uses clever marketing techniques to promote tobacco. It is not surprising they shredded documents to cover up their strategies for addicting more people to tobacco. This essay will discuss about why the tobacco companies should be held responsible for smoking related illness or death. It will also discuss the law regulating in Bangladesh and other nations.