Section 3(2) in The Special Bearer Bonds (Immunities And Exemptions) Act, 1981
(2)Nothing in sub-section (1) shall apply in relation to prosecution for any offence punishable under Chapter IX or Chapter XVII of the Indian Penal Code (45 of 1860), the Prevention of Corruption Act, 1947 (2 of 1947) or any offence which is punishable under any other law and which is similar to an offence punishable under either of those Chapters or under that Act or for the purpose of enforcement of any civil liability.Explanation.--For the purposes of this sub-section, "civil liability" does not include liability by way of tax under any law for the time being in force.
