https://www.taxtmi.com/caselaws?id=288091 Railway carrier liability arises only on actual delivery and acceptance of goods for carriage; a railway receipt is merely evidentiary and raises only a rebuttable presumption of delivery. Where evidence shows that the consignor did not in fact deliver the goods, liability does not attach under the Indian Railways Act, 1890, and the same position applies under common carriage and bailment principles. Section 238 of the Indian Contract Act, 1872 does not create contractual liability for a receipt issued without receipt of goods, and transfer of the railway receipt as a document of title cannot create a contract of carriage in the absence of delivery. en-us Tue, 24 Jul 1979 00:00:00 +0530 Tue, 19 May 2020 11:49:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288091 Railway carrier liability arises only on actual delivery and acceptance of goods for carriage; a railway receipt is merely evidentiary and raises only a rebuttable presumption of delivery. Where evidence shows that the consignor did not in fact deliver the goods, liability does not attach under the Indian Railways Act, 1890, and the same position applies under common carriage and bailment principles. Section 238 of the Indian Contract Act, 1872 does not create contractual liability for a receipt issued without receipt of goods, and transfer of the railway receipt as a document of title cannot create a contract of carriage in the absence of delivery. Case-Laws Customs Tue, 24 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288091