(1) A railway administration shall,--
         (a) in a case where the goods are to be loaded by a person entrusting such goods, on the completion of such loading; or
         (b) in any other case, on the acceptance of the goods by it, issue a railway receipt in such form as may be specified by the Central Government.
     (2) A railway receipt shall be prima facie evidence of the weight and the number of packages stated therein:
     Provided that in the case of a consignment in wagon-load or train-load and the weight or the number of packages is not checked by a railway servant authorised in this behalf, and a statement to that effect is recorded in such railway receipt by him, the burden of proving the weight or, as the case may be, the number of packages stated therein, shall lie on the consignor, the consignee or the endorsee.