RULE 148. Responsibility of warehouse-keeper

The warehouse-keeper in respect of goods lodged in a public warehouse, and the registered person of the warehouse, in respect of goods lodged in a private warehouse, shall be responsible for their due reception thereon and delivery therefrom and for their safe custody while deposited therein, according to the quantity or weight re- ported by the officer who has assessed the goods, allowance being made, if necessary, for wastage and losses as provided in rule 223A.

Compensation for loss or damage. -Provided that no owner of goods shall be entitled to claim from the Commissioner, or from any keeper of a public warehouse, compensation for any loss or damage occurring to the goods while they are being passed into or out of such warehouse, unless it is proved that such loss or damage was occasioned by the wilful act or neglect of the warehouse-keeper or of an officer.