Section 2(12)(c) in The Bengal Money-Lenders Act, 1940
(c)a loan taken or advanced by [by the Central Government or any State Government] [Words 'by the Central Government or any Provincial Government' first substituted for the words 'any Government in British India' by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order, 1948 and thereafter the word 'State' substituted for the word 'Provincial' by the Adaptation of Laws Order, 1950.] or by any local authority in [West Bengal] [Words substituted for the word 'Bengal' by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order, 1948.];