"Banker" means a person transacting the business of accepting, for the purpose of lending or investment, of deposits of money from the public, repayable on demand or otherwise and withdraw able by cheque, draft, order or otherwise, and includes any Post Office Savings Bank.

[See, section 3 (b), the Negotiable Instrument Act, 1881(Act No. XXVI of 1881)].

"Banker" includes a bank and any person acting as a banker.