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

The applicability of any Act is defined by its scope, and exceptions are often specified. Section 3 is the correct answer because it commonly contains provisions that define the territorial extent of the Act and allows for specific areas to be excluded from its operation through notification by the Board of Revenue. This provides flexibility in implementation based on local conditions.

• Section 2 typically contains definitions of terms used within the Act.
• Section 4 often outlines the hierarchy or classes of Revenue Officers.
• Section 5 usually deals with the powers of the Board of Revenue or Financial Commissioner.