Section 33
Application to the Government
Save as in this Act otherwise provided and without prejudice to section 3 of this Act, this Act shall apply to proceedings by or against the Government in like manner as it applies to proceedings between subjects and for the purposes of this Act a proceeding by petition of right shall be deemed to be commenced on the date on which the petition is presented:
Provided that this Act shall not apply to any proceedings by the
Government for the recovery of any tax, duty or interest thereon or to any forfeiture proceeding under any written law in force in Malaysia relating to customs duties or excise or to any proceedings in respect of the forfeiture of a ship.
(2)
For the purposes of this section proceedings by or against any
Government Department or any officer of any Government as such or any person acting on behalf of the Government shall be deemed to be proceedings by or against the Government.
(3)
In this section the expression “the Government” shall be deemed to include the Government of any State.