3. In this Act, unless there is anything repugnant in the subject or context,- (a) “accommodation party” means a person who has signed a negotiable instrument as a maker, drawer, acceptor or indorser without receiving the value thereof and for the purpose of lending his name to some other person; (b) “banker” means a person transacting the business of accepting, for the purpose of lending or investment, of deposits of money form the public, repayable on demand or otherwise and withdrawable by cheque, draft, order or otherwise, and includes any Post Office Savings Bank; (c) “bearer” means a person who by negotiation comes into possession of a negotiable instrument, which is payable to bearer; (d) “delivery” means transfer of possession, actual or constructive, from one person to another; (e) “issue” means the first delivery of a promissory note, bill of exchange or cheque complete in form to a person who takes it as a holder; (f) “material alteration” in relation to a promissory note, bill of exchange or cheque includes any alteration of the date, the sum payable, the time of payment, the place of payment, and, where any such instrument has been accepted generally, the addition of a place of payment without the acceptor's assent; and (g) “notary public” includes any person appointed by the Government to perform the functions of notary public under this Act and a notary appointed under the Notaries Ordinance, 1961.