Section 2(7) in The Bengal Money-Lenders Act, 1940
(7)"insurance company" means-(a)in relation to any loan advanced before the commencement of the Insurance Act, 1938, an insurance company within the meaning of the Indian Insurance Companies Act, 1928, and(b)in relation to any loan advanced after the commencement of the Insurance Act, 1938, an insurance company within the meaning of that Act;
