(j)"Loan" means an advance, whether of money or in kind, on interest made by a money lender and shall include mandeorha, sawaiya, rehan, Bandhak, pauni, sundbharha, kishti and any transaction on a bond bearing interest executed in respect of a past liability and any transaction which, in substance, is a loan but shall not include-(i)a loan advanced by the State Government or by any local body authorised by the State Government;(ii)a deposit of money in a Post Officer Savings Bank or a deposit of money or any other property in any other Bank or in any Company or with a Co-operative Society registered, or deemed to be registered, under the Bihar and Orissa Co-operative Societies Act, 1935.
