s 45 Exoneration from responsibility in case of goods falsely described
45.—(1) Notwithstanding anything in this Part, a railway administration shall not be responsible for the loss, destruction or deterioration of any goods with respect to the description of which a materially false account has been given to the railway administration by the owner or person having charge thereof if the loss, destruction or deterioration is in any way brought about by the false account. (2) The railway administration shall not be responsible in any case for an amount exceeding the value of the goods if such value were calculated in accordance with the description contained in the false account.