Section 33(1) in The Gujarat Maritime Board Act, 1981
(1)Subject to the provisions of this Act, the responsibility of the Board for the loss, destruction or deterioration of goods of which it has taken charge shall-(i)in the case of goods received for carriage by railway, be governed by the provisions of the Indian Railways Act, 1890 (IX of 1890), and(ii)in other cases, be that of a bailee under Sections 151, 152 and 161 of the Indian Contract Act, 1872 (IX of 1872), omitting the words "in the absence of any special contract" in Section 152 of the Act :Provided that no responsibility under the Section shall attach to the Board,-(a)until a receipt mentioned in sub-section (2) of Section 32 is given by the Board; and(b)after the expiry of such period as may be prescribed by regulations from the date of taking charge of such goods by the Board.
