Taxmann's Carrier Laws with Rules

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Law stated in this book is as updated till 10th December, 2025

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CARRIAGE BY ROAD ACT, 2007

4.

11.

12.

15.

18.

19. Composition of offences 15

20. Power to make rules 15

21. Power to remove dif culties 16

22. Repeal and saving 16 SUBJECT INDEX 17

INDIAN CARRIAGE OF GOODS BY SEA ACT, 1925

1. Short title and extent 19

2. Application of rules 19

3. Absolute warranty of seaworthiness not to be implied in contracts to which rules apply 20

4. Statement as to application of rules to be included in bills of lading 20

5. Modi cation of Article VI of rules in relation to goods carried in sailing ships and by prescribed routes 20

6. Modi cation of rules 4 and 5 of Article III in relation to bulk cargoes 20

7. Saving and operation 21

SCHEDULE : Rules relating to bills of lading 21

SUBJECT INDEX 27

CARRIAGE BY AIR ACT, 1972

1. Short title, extent and commencement 29

2. De nitions 29

3. Application of Convention to India 30

4. Application of amended Convention to India 30

4A. Application of Montreal Convention to India 31

5. Liability in case of death 31

6. Conversion of francs 33

6A. Conversion of Special Drawing Rights 33

7. Provisions regarding suits against High Contracting Parties who undertake carriage by air 34

8. Application of Act to carriage by air which is not international 34

8A. Power to make rules 35

9. [ Repealed by the Repealing and Amending Act, 1978, w.e.f. 26-11-1978] 35

CONTENTS

PAGE

FIRST SCHEDULE 35

SECOND SCHEDULE 43

THIRD SCHEDULE 51

SUBJECT INDEX 75

MULTIMODAL TRANSPORTATION OF GOODS ACT, 1993

CHAPTER I PRELIMINARY

1. Short title, extent and commencement 77

2. Definitions 77

CHAPTER II

REGULATION OF MULTIMODAL TRANSPORTATION

3. No person to carry on business without registration 80

4. Registration for multimodal transportation 81

5. Cancellation of registration 83

6. Appeal 84

CHAPTER III

MULTIMODAL TRANSPORT DOCUMENT

7. Issue of multimodal transport document 84

8. Multimodal transport document to be regarded as document of title 85

9. Contents of multimodal transport document 85

10. Reservation in the multimodal transport document 86

11. Evidentiary effect of the multimodal transport document 87

12. Responsibility of the consignor 87

CHAPTER IV

RESPONSIBILITIES AND LIABILITIES OF THE MULTIMODAL TRANSPORT OPERATOR

13. Basis of liability of multimodal transport operator 87

14. Limits of liability when the nature and value of the consignment have not been declared and stage of transport where loss or damage occurred is not known 88

15. Limits of liability when the nature and value of the consignment have not been declared and stage of transport where loss or damage occurred is known

16. Liability of the multimodal transport operator in case of delay in delivery of goods under certain circumstances

17. Assessment of compensation

18. Loss of right of multimodal transport operator to limit liability 91

19. Limit of liability of multimodal transport operator for total loss of goods 92

20. Notice of loss of or damage to goods 92

20A. Period of responsibility 92

CHAPTER V MISCELLANEOUS

21. Special provision for dangerous goods

22. Right of multimodal transport operator to have lien on goods and documents

23. General average

25. Jurisdiction for instituting action

26. Arbitration

27. Delegation of power

28. Multimodal transport contract to be made in accordance with this Act

29. Act of override other enactments

30. Power to make rules

31. [Repealed by the Repealing and Amending Act, 2001, w.e.f. 3-9-2001]

32. Repeal and savings

SCHEDULE [Repealed by the Repealing and Amending Act, 2001, w.e.f. 3-9-2001]

CARRIAGE BY ROAD RULES, 2011

1. Short title 101

2. De nitions

3. Application for grant or renewal of certi cate of registration

4. Conditions for grant of registration

5. Grant or renewal of certi cate of registration

6. Amendments in certi cate of registration

7. Suspension, revocation or cancellation of certi cate of registration

8. Form of register to be maintained by holder of certi cate of registration

9. Fee for appeal

10. Goods forwarding note and goods receipt

11. Procedure and safeguards for carrying goods of dangerous or hazardous nature

12. Liability of common carrier for loss of or damage to any consignment

13.

FORM 1: Application for Registration/Renewal

FORM 2: Certi cate of Registration

FORM 3: Application for Amendment in Registration

FORM 4: Amendment of Certi cate of Registration

FORM 5: Format of Register to be maintained by the Common Carrier

FORM 6: Consolidated Annual Return

FORM 7: Goods Forwarding Note

FORM 8: Goods Receipt

REGISTRATION OF MULTIMODAL TRANSPORT OPERATORS RULES, 1992

1. Short title and commencement

2. De nitions

3. Registration of Multimodal Transport Operator

4. Procedure for ling applications

5. Powers and functions of the competent authority

6. Renewal of Registration

7. Manner of Appeal

FORM I: Application for Registration as Multimodal Transport Operators under section 4 of the Multimodal Transportation of Goods Act, 1993

FORM II: Certi cate of Registration

FORM III: Form of Application for renewal of Registration

FORM IV: Appeal to be preferred by Multimodal Transport Operator to the Central Government

MULTIMODAL TRANSPORT DOCUMENT RULES,

1. Short title and commencement

2. De nitions

1994

3. Contract for Multimodal Transportation 121 NOTIFICATION

SAMPLE CHAPTER

Carriage by Road Act, 2007

[41 OF 2007]1

An Act to provide for the regulation of common carriers, limiting their liability and declaration of value of goods delivered to them to determine their liability for loss of, or damage to, such goods occasioned by the negligence or criminal acts of themselves, their servants or agents and for matters connected therewith or incidental thereto.

BE it enacted by Parliament in the Fifty-eighth Year of the Republic of India as follows:—

Short title, extent and commencement.

1. (1) This Act may be called the Carriage by Road Act, 2007.

(2) It extends to the whole of India, except the *State of Jammu and Kashmir.

(3) It shall come into force on such date2 as the Central Government may, by notification in the Official Gazette, appoint.

Definitions.

2. In this Act, unless the context otherwise requires,—

(a) ā€œcommon carrierā€ means a person engaged in the business of collecting, storing, forwarding or distributing goods to be carried by goods carriages under a goods receipt or transporting for hire of goods from place to place by motorised transport on road, for all persons undiscriminatingly and includes a goods booking company, contractor, agent, broker and courier agency engaged in the door-to-door transportation of documents, goods or articles utilising the services of a person, either directly or indirectly, to carry or accompany such documents, goods or articles, but does not include the Government;

(b) ā€œconsigneeā€ means the person named as consignee in the goods forwarding note;

(c) ā€œconsignmentā€ means documents, goods or articles entrusted by the consignor to the common carrier for carriage, the description or details of which are given in the goods forwarding note;

1. Dated 29-9-2007.

2. With effect from 1-3-2011: Vide Notification No. S.O. 1738(E), dated 15-8-2010 [Corrected by Notification No. S.O. 2001(E), dated 13-8-2010].

*Now Union territory.

S. 2

CARRIAGE BY ROAD ACT, 2007 2

(d) ā€œconsignorā€ means a person, named as consignor in the goods forwarding note, by whom or on whose behalf the documents, goods or articles covered by such forwarding note are entrusted to the common carrier for carriage thereof;

(e) ā€œgoodsā€ includes—

(i) containers, pallets or similar articles of transport used to consolidate goods; and

(ii) animals or livestock;

(f) ā€œgoods forwarding noteā€ means the document executed under section 8;

(g) ā€œgoods receiptā€ means the receipt issued under section 9;

(h) ā€œpersonā€ includes any association or body of persons, whether incorporated or not, a road transport booking company, contractor and an agent or a broker carrying on the business of a common carrier;

(i) ā€œprescribedā€ means prescribed by rules made under this Act;

(j) ā€œregistering authorityā€ means a State Transport Authority or a Regional Transport Authority constituted under section 68 of the Motor Vehicles Act, 1988 (59 of 1988);

(k) ā€œregistrationā€ means the registration granted or renewed under sub-section (5) of section 4.

COMMENTS

SECTION NOTES

2.1 Common Carrier [Section 2(a)]

Common carrier refers to a person or business that is engaged in the motorised road transportation of goods for hire, on a non-discriminatory basis, and includes a variety of parties involved in the transportation process:

A person who collects, stores, forwards, or distributes goods to be carried.

A goods booking company, contractor, agent, broker, or courier agency involved in the door-to-door transportation of goods, documents, or articles using motorized transport.

Importantly, the de nition excludes the Government from being considered a common carrier, even if it provides transportation services.

2.2 Consignee [Section 2(b)]

The consignee is the one named in the goods forwarding note to whom the goods are to be delivered after transport.

2.3 Consignment [Section 2(c)]

Consignment refers to the goods, documents, or articles that are entrusted to a common carrier for transportation the details of which are given on the goods forwarding note.

2.4 Consignor [Section 2(d)]

Consignor is the person who sends or entrusts goods to the common carrier for transportation.

Persons not to engage in business of common carrier without registration.

3. (1) No person shall engage in the business of a common carrier, after the commencement of this Act, unless he has been granted a certificate of registration.

(2) Any person who is engaged, whether wholly or partly, in the business of a common carrier, immediately before the commencement of this Act, shall,—

(a) apply for a registration within ninety days from the date of such commencement;

(b) cease to engage in such business on the expiry of one hundred and eighty days from the date of such commencement unless he has applied for registration and the certificate of registration has been granted by the registering authority.

COMMENTS

SECTION NOTES

3.1 Requirement for Registration [Section 3(1)]

No person is allowed to engage in the business of a common carrier after commencement of this Act unless: They have been granted a certi cate of registration.

3.2 Penalty for engaging in the business of a common carrier without registration

See Section 18

Offence is compoundable [See Section 19]

CASE LAWS

Mandatory Registration for Common Carriers – The Bombay High Court directed the State Government to enforce section 3 of the Carriage by Road Act, 2007, mandating that no person or entity may engage in the business of a common carrier, including courier agencies, without obtaining a certificate of registration. It observed that several courier agencies in Maharashtra were operating without registration, violating the Act. The Court further directed that prosecutions under section 18 of the Act be initiated against non-compliant courier agencies and responsible individuals, with such actions to be completed within six weeks. – Rizwan Mohammad Kasim Khan v. Union of India

AIRONLINE 2019 BOM 1746.

Application for grant or renewal of registration.

4. (1) Any person, who is engaged or intends to engage in the business of a common carrier, shall apply for the grant or renewal of a certificate of registration for carrying on the business of common carrier to the registering authority.

(2) An application under sub-section (1) shall be made, to the registering authority having jurisdiction in the area in which the applicant resides or has his principal place of business stating that the application is for the main office, in such form and manner and accompanied by such fees payable to the registering authority as may be prescribed.

(3) An application for grant or renewal of certificate of registration for the main office shall contain the details of branch office, if any, to be operated outside the

jurisdiction of the State or Union territory in which the main office is to be registered in such form and manner as may be prescribed:

Provided that an application for the purpose to open or close a branch office shall be made to the registering authority having jurisdiction over the main office.

(4) A registering authority shall, before granting or renewing a certificate of registration, satisfy itself that the applicant fulfils such conditions as may be prescribed.

(5) The registering authority may, on receipt of an application under sub-section (2) or sub-section (3) and after satisfying itself that the applicant fulfils the requirements of sub-section (4), grant the certificate of registration or renew it, as the case may be, for carrying on the business of a common carrier, in such form and subject to such conditions as may be prescribed:

Provided that no application for the grant or renewal of a certificate of registration shall be refused by the registering authority unless the applicant has been given an opportunity of being heard and the reasons for such refusal are given in writing by the registering authority within sixty days from the date of receipt of such application:

Provided further that if such refusal has not been communicated within sixty days of the date of application, the registering authority shall grant or renew certificate of registration within a further period of thirty days.

(6) A certificate of registration granted or renewed under sub-section (5) shall contain the details of branch offices to be operated in various States and Union territories, and shall be valid for a period of ten years from the date of such grant or renewal, as the case may be:

Provided that in the case of registration in respect of branch offices referred to in sub-section (3), the validity of such registration shall be restricted to the validity of the registration granted in respect of the main office.

(7) The holder of a certificate of registration shall—

(

a) maintain a register in such form and manner as may be prescribed;

(b) for shifting the main office mentioned in the certificate of registration submit an application to the registering authority which granted the certificate of registration:

Provided that such registering authority shall grant or refuse permission for shifting the main office within thirty days from the date of receipt of such application and that no application for shifting the main office shall be refused unless the applicant has been given an opportunity of being heard and reasons for such refusal are given in writing by the registering authority:

Provided further that in case the registering authority has not either granted or refused the permission within thirty days it shall be deemed that the permission for shifting has been granted;

(c) submit to the registering authority under whose jurisdiction the main office is located and the Transport Research Wing of the Ministry or Department of the Central Government dealing with road transport and highways such information and return as may be prescribed within one hundred and twenty days after the thirty-first day of March every year;

CARRIER LAWS WITH RULES – BARE ACT WITH SECTION NOTES

AUTHOR : Taxmann's Editorial Board

PUBLISHER : Taxmann

DATE OF PUBLICATION : December 2025

EDITION : 2026 Edition

ISBN NO : 9789371265317

NO. OF PAGES : 136

BINDING TYPE : Paperback

Rs. 195

DESCRIPTION

Carrier Laws with Rules [Bare Act with Section Notes] by Taxmann is a consolidated, single-volume statutory reference presenting India's legal framework governing the carriage of goods and transport liability across road, sea, air, and multimodal transportation. Designed as a Bare Act with Section Notes, the book reproduces the complete and updated text of each principal Act, followed by concise section-wise explanatory notes, statutory cross-references, and the full allied Rules along with all prescribed Forms. The 2026 Edition reflects enhanced editorial structuring, with clearer sequencing of Acts and Rules, comprehensive inclusion of statutory forms, and better integration of procedural aspects such as registration, documentation, liability, limitation, jurisdiction, and enforcement, making it a reliable resource for current legal and compliance use. This book is intended for the following audience:

• Legal Practitioners & Advocates

• Transport Operators, Courier Agencies & Logistics Companies

• Multimodal Transport Operators (MTOs)

• Freight Forwarders & Supply-Chain Professionals

• Regulatory Authorities & Government Officials

• Academics, Researchers & Law Students

The Present Publication is the 2026 Edition, covering the amended and updated text of the Carrier Laws with Rules, with the following noteworthy features:

• [Comprehensive Consolidation] Combines all major Indian carrier laws—road, sea, air, and multimodal—in a single volume

• [Bare Act with Section Notes] Concise explanatory notes clarify scope, definitions, and compliance implications

• [Full Rule Coverage] Rules are reproduced in full and placed immediately after their parent Acts

• [All Prescribed Forms] Includes registration forms, certificates, goods forwarding notes, goods receipts, returns, and registers

• [Updated Legislative Text] Incorporates amendments, notifications, and substituted provisions

• [Pre-amendment Provisions] Earlier versions of amended sections are included in amendment footnotes

• [User-friendly Navigation] Detailed contents and subject indexes enable quick referencing

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