Explanation.— Any company which is engaged in the manufacture of goods or carries on any trade and which accepts deposits of money from the public merely for the purpose of financing its business as such manufacturer or trader shall not be deemed to transact the business of banking within the meaning of this clause.

[See, section 5 (c), the Banking Companies Ordinance, 1962 (Ordinance No. LVII of 1962)] [Now stands repealed by Ordinance No. XV of 1991].

"Banking company" has the same meaning as in Bank Company Act, 1991 (Act No. 14 of 1991) and includes any body corporate established or constituted by or under any law for the time being in force which transacts the business of banking in Bangladesh.

[See, section 2 (12), the Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984)].

"Banking company" means —

(a) banking Company as defined in section 5(c) of the Banking Company Ordinance, 1962 (LVII of 1962);

(b) a bank Constituted under the Bangladesh Banks (Nationalisation) Order, 1972 (P. O. No. 26 of 1972);

(c) a financial institution as defined in section 50(c) of the Bangladesh Bank Order, 1972 (P. O. No. 127 of 1972);

(d) Bangladesh Shilpa Rin Sangstha established under the Bangladesh Shilpa Rin Sangstha Order, 1972 (P. O. No. 128 of 1972);

(e) Bangladesh Shilpa Bank established under the Bangladesh Shilpa Bank Order, 1972 (P. O. No. 129 of 1927);

(f) Bangladesh House Building Finance Corporation established under the Bangladesh House Building Finance Corporation Order, 1973 (P. O. No. 7 of 1973);

(g)Bangladesh Krishi Bank established under the Bangladesh Krishi Bank Order, 1973 (P. O. No. 27 of 1973);

(h) Investment Corporation of Bangladesh established under the Investment Corporation of Bangladesh Ordinance, 1976 (XL of 1976);

(i) Grameen Bank established under the Grameen Bank Ordinance, 1983 (XLVI of 1983);

(j) Rajshahi Krishi Unnayan Bank established under the Rajshahi Krishi Unnayan Bank Ordinance, 1986 (LVIII 1986);

(k) A bank conducted in accordance with Islamic shariah.

[See, explanation to section 462B, the Penal Code, 1860 (Act No. XLV of 1860)].