Report No. 67
32.4. Article 14-Introductory-Recommendation to add exemption.-
Article 14 imposes a duty on a bill of lading (including a through bill of lading), subject to certain exemptions, A bill of lading in respect of inland navigation also falls within this article.1
There is an important remission granted by the Government which, as already pointed out,2 should be incorporated in Article 13, in so far as it relates to a bill of lading. We, therefore, recommend that the following exemption should be added below Article 14:
"Exemption.-Bill of lading issued by a railway company or administration or an Inland Steamer Company for the conveyance of goods of animals."
1. Reference under the Stamp Act, 1904 ILR 30 Cal 565.
2. See discussion relating to section 2(4), definition of "bill of lading".
32.5. Exemption (a)-Recommendation regarding.-
Exemption (a) to Article 14 also requires change. At present it reads-
"(a) Bill of lading when the goods therein described are received at a place within the limits of any port as defined under the Indian Ports Act, 1889, and are to be delivered at another place within the limits of the same port."
It should be pointed out that the Indian Ports Act, 1889 was replaced in 1908 by the Indian Ports Act, 1908 (15 of 1908). Apart from that, certain Acts dealing with major ports, have also been passed. In view of the above position, we recommend that Exemption (a) should be re-worded as follows:
"(a) Bill of lading when the goods therein described are received at a place within the limits of any port as defined under the Indian Ports Act, 1908 or any other Act relating to ports, and are to be delivered at another place within the limits of the same port."
We may mention that the suggested amendment has been favoured by most of the replies to our Questionnaire1.
1. Question 82.