Should Smoking be Banned?

Why is it that countries everywhere want to ban smoking and related advertisements and also benefit from taxing its sales, both at the same time? The same goes for alcohol and other such commodities.

Smoking and drinking are universally prevalent habits. That itself is the biggest argument against any such bans. Why then would any lawmaker try to wipe it out?

The main motive behind such moves seems to be a paternalistic one