s 33 Application to Government
33.—(1) Subject to this Act and without prejudice to section 3, this Act shall apply to proceedings by or against the Government in like manner as it applies to proceedings between private persons. (2) 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 proceedings under any written law in force in Singapore relating to customs duties or excise or to any proceedings in respect of the forfeiture of a ship. (3) For the purposes of this section, proceedings by or against any Government department or any officer of the Government as such or any person acting on behalf of the Government shall be deemed to be proceedings by or against the Government.