73. (1) The responsibility of the railway administration under the last foregoing section for the loss, destruction or deterioration of animals delivered to the administration to be carried on the railway shall not, in any case, exceed- (a) in the case of elephants, one thousand five hundred Taka per head, (b) in the case of horses, seven hundred and fifty Taka per head, (c) in the case of mules, camels or horned cattle, two hundred Taka per head, and (d) in the case donkeys, sheep, goats, dogs or other animals, thirty Taka per head, unless the person sending or delivering them to the administration caused them to be declared or declared them, at the time of their delivery for carriage by the railway, to be respectively of higher value than one thousand five hundred, seven hundred and fifty, two hundred or thirty Taka per head, as the case may be. (2) Where such higher value has been declared, the railway administration may charge, in respect of the increased risk, a percentage upon the excess of the value so declared over the respective sums aforesaid. (3) In every proceeding against the railway administration for the recovery of compensation for the loss, destruction or deterioration of any animal, the burden of proving the value of the animal, and, where the animal has been injured, the extent of the injury, shall lie upon the person claiming the compensation.