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1940 (3) TMI 12 - Other - Indian LawsExtract: .......h a loan can be said to have been based or which evidences a loan; and I think that the words in Section 2 of the Act, "transaction on a bond bearing interest executed in respect of past liability," ought, in any case, having regard to the manifest intention of the Act, to be strictly construed. I agree with the order proposed to be made.
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