Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 120] [Entire Act] Union of India - Subsection Section 120(3) in The Merchant Shipping Act, 1958 (3)If the master states that he declines to express an opinion on the particulars mentioned in clauses (a) and (b) of sub-section (1) or sub-section (2), he shall enter in the official log book his reasons for so declining.