28. Where in respect of an inland ship a certificate of sale is lost or destroyed or is so defaced or mutilated as to be useless, the ¹[Director-General] may,-(i) if the transfer authorised by the certificate has not been carried out, on the proof of such loss, destruction, defacement or mutilation; and (ii) if the transfer has been carried out, on the further proof of several matters and things that have been done, direct the registrar to register the transfer or to make such entries in the register book or do such other things as might have been made or done if the loss, destruction, defacement or mutilation had not taken place.