Section 154(1) in The Merchant Shipping (Shipping Office Forms) Rules, 1963
(1)If the master of ship fails to comply with the provisions of this Act with respect to taking charge of the property of a deceased seaman or apprentice, or to making in the official log book the proper entries relating thereto, or to the payment or delivery of such properly, he shall be accountable for such property to the Shipping master as aforesaid, and shall pay and deliver the same accordingly.
