Section 3
ActIn forceProvision 3 of 51
Section 3
(1)
Except as otherwise expressly provided in this Act, and without prejudice to section 49 of this Act, this Act shall not apply to proceedings by or against the Government.
(2)
For the removal of doubt, it is declared that this Act shall not apply to —
(a)
any proceedings by the Government for the recovery of any tax or duty or interest on any tax or duty;
(b)
any forfeiture proceedings under any written law relating to customs or excise; or
(c)
any proceedings in respect of the forfeiture of a ship.
Limitation 6
Interpretation.