Section 2(3) in The Punjab Relief of Indebtedness Act, 1934
(3)[] [Existing clauses (1) and (2) renumbered as (2) and (3), respectively, by Punjab Act, 12 of 1940, section 2(a).] "Loan" means a loan whether of money or in kind, and includes, any transaction which is, in the opinion of the court, in substance a loan.
