Carriers not to be liable for loss of certain goods above one hundred taka in value, unless delivered as such
3. No common carrier shall be liable for the loss of or damage to property delivered to him to be carried exceeding in value one hundred [taka] and of the description contain in the Schedule to this Act, unless the person delivering such property to be carried, or some person duly authorized in that behalf, shall have expressly declared to such carrier or his agent the value and description thereof.
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Ministry of Law, Justice and Parliamentary Affairs
