(1)The responsibility of the Board for the loss, destruction or deterioration of goods of which it has taken charge shall, subject to the other provisions of this Act, be that of a bailee under Sections 151, 152 and 161 of the Indian Contract Act, 1872 (9 of 1872), omitting the words "in the absence of any special contract" in Section 152 of the said Act :Provided that till the receipt mentioned in Sub-section (1) of Section 36 is given by the Board, the goods shall be at the risk of the owner.
