Section 2(12)(h) in The Bengal Money-Lenders Act, 1940
(h)a loan made to or by the Administrator-General and Official Trustee of [West Bengal] [Words substituted for the word 'Bengal' by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order, 1948.] or the Commissioner of Wakfs or the Official Assignee or the Official Receiver of the High Court in Calcutta;