The Act does not apply to areas notified by the Board of Revenue under:

The scope and applicability of any legal act are defined in its preliminary sections, often including provisions for exemptions. Section 3 is the correct answer because, in many legislative frameworks, this section grants the Board of Revenue the authority to notify specific areas where the Act may not apply, or where its application is modified. This allows for flexibility based on local conditions or special circumstances.

• Section 2 typically contains definitions of terms used in the Act.
• Section 4 and Section 5 usually cover other initial provisions, such as the establishment of authorities or general principles, but not the power to exclude areas from the Act's operation.

Therefore, Section 3 is the relevant provision for such notifications.