(5)"loan" means an advance of money or in kind at interest, and includes any transaction which the Court finds in substance to amount to such an advance, but does not include -(i)a deposit of money or other property in a Government Post Office Savings Bank or in a company or with a co-operative society;(ii)an advance made by a banking company as defined in [section 5 (1) (c) of the Banking Companies Regulation Act, 1949 (Central Act 10 of 1949)] [These words, figures, brackets and letter were substituted for the words, figures and letter 'section 277-F of the Indian Companies Act, 1913' by section 2(ii) of the Tamil Nadu Pawnbrokers (Amendment) Act, 1961 (Tamil Nadu Act 31 of 1961).] or a co-operative society;(iii)an advance made by Government or by any person authorised by Government to make advances in their behalf, or by any local authority;(iv)an advance made by any person bona fide carrying on any business not having for its primary object the lending of money, if such loan is advanced in the regular course of such business; and(v)an advance made by a landlord to his tenant, by a lessor to his lessee, or by one partner in cultivation or co-sharer to another for the purpose of carrying on agriculture;
