In this paper we have considered a dynamical mathematical model of the sub-populations of potential smokers (non-smokers), smokers, smokers who temporarily quit smoking, smokers who permanently quit smoking and a class of smoking associated illness by introducing time dependent parameters and distributed time delay to acquire smoking habit. Here, we have established some sufficient conditions on the permanence and extinction of the smoking class in the community by using inequality analytical technique. We have introduced some new threshold values $R_0$ and $R^*$ and further obtained that the smoking class in the community will be permanent when $R_0$ > 1 and the smoking class in the community will be going to extinct when $R^*$ < 1. By Lyapunov functional method, we have also obtained some sufficient conditions for global asymptotic stability of this model. Computer simulations are carried out to explain the analytical findings. The aim of the analysis of this model is to identify the parameters of interest for further study, with a view to informing and assisting policy-maker in targeting prevention and treatment resources for maximum effectiveness.