Section 3:
Carriers not to be liable for loss of certain goods above one hundred rupees in value unless delivered as such.
No common carrier shall be liable for the loss of or damage to property
delivered to him to be carried exceeding in value one hundred rupees and of the description contained
in the Schedule to this Act, unless the person delivering such property to be carried, or some person
duly authorised in that behalf, shall have expressly declared to such carrier or his agent the value and
description thereof.