Description
Taxmann Carrier Laws – Bare Act with Section Notes by Taxmann's Editorial Board
Carrier Laws is a definitive, all-in-one, bare-act compilation and annotated commentary that brings together the essential legal provisions governing transportation in India. This authoritative volume provides the complete texts—and detailed section-wise notes—of the nation's foundational carriage statutes and their associated regulations, including:
Carriage by Road Act 2007 – Act No. 41 of 2007
Indian Carriage of Goods by Sea Act 1925 – Act No. 26 of 1925
Carriage by Air Act 1972 – Act No. 69 of 1972
Multimodal Transportation of Goods Act 1993 – Act No. 28 of 1993
Carriage by Road Rules 2011
Registration of Multimodal Transport Operators Rules 1992
Multimodal Transport Document Rules 1994
By compiling these laws into a single, meticulously annotated resource, Carrier Laws offers a clear understanding of the legislative intent, scope, and operational mechanics of India's transportation framework—from road and sea to air and multimodal operations.
This book is intended for the following audience:
Legal Practitioners & Advocates – Specialists in transportation, commercial, or regulatory law seeking a thorough understanding of statutory provisions and judicial interpretations
Transport Operators & Logistics Companies – Businesses and common carriers requiring detailed guidelines on compliance, documentation, and liability issues
Multimodal Transport Operators – Firms involved in moving goods across multiple modes (road, air, sea, etc.) that need to adhere to registration and document standards
Regulatory Authorities & Government Officials – Personnel responsible for enforcing and interpreting transportation laws
Academics, Researchers & Students – Individuals studying transportation law or preparing for examinations who require a consolidated resource covering all major aspects of the field
Freight Forwarders & Supply Chain Managers – Professionals who need to understand risk management, liability limits, and procedural nuances in transportation contracts
The Present Publication is the 2025 Edition, covering the amended and updated text of the Carrier Laws, with the following noteworthy features:
[Complete Bare Act Texts] Presents the full texts of all key statutes—including the Carriage by Road Act 2007, Indian Carriage of Goods by Sea Act 1925, Carriage by Air Act 1972, and Multimodal Transportation of Goods Act 1993—ensuring every chapter and section is included
[Pre-amendment Provisions] Incorporates the text of provisions as they existed prior to the amendment in the respective amendment footnotes, enabling the reader to understand the legal position before the amendment and its applicability during the pre-amendment period
[Comprehensive Rule Coverage] Includes the associated Rules, such as the Carriage by Road Rules 2011, Registration of Multimodal Transport Operators Rules 1992, and Multimodal Transport Document Rules 1994, to provide a complete picture of the operational landscape
[Section-wise Notes & Explanatory Commentary] Each section is supplemented with concise yet practical notes that explain the legislative intent, cross-reference relevant provisions, and summarise key judicial interpretations
[Detailed Schedules & Amendments] Reproduces all schedules and amendments, including those that reference related statutes (like the Code of Civil Procedure 1908 and the Arbitration and Conciliation Act 1996), with clear annotations
[Practical Forms & Templates] Provides all the prescribed forms—from registration applications and certificates to goods forwarding notes and receipts—making compliance and record‑keeping straightforward.
[User-friendly Navigation] The book is organised with a detailed table of contents and a comprehensive subject index that facilitates quick referencing and cross-checking of provisions
The structure of the book is as follows:
Part I | Road Transportation – Contains the complete texts and commentary on the Carriage by Road Act 2007 and the Carriage by Road Rules 2011. Each chapter includes section notes and relevant case law annotations
Part II | Maritime Transportation – Presents the Indian Carriage of Goods by Sea Act 1925 with detailed commentary, including explanatory notes and judicial insights
Part III | Air Transportation – Features the Carriage by Air Act 1972 with comprehensive updates, along with integrated notes and case law references to clarify and illustrate key provisions
Part IV | Multimodal Transportation – Focuses on the Multimodal Transportation of Goods Act 1993 and its associated rules (Registration of Multimodal Transport Operators Rules 1992; Multimodal Transport Document Rules 1994). Each chapter is enriched with section-wise notes and case law examples that provide practical interpretations
Supplementary Sections
Prescribed Forms & Templates – All necessary forms are provided in the appendices
Schedules & Amendments – Complete schedules and amendments are reproduced with clear annotations
Subject Index – A detailed index ensures quick referencing of topics, sections, and judicial decisions