Section 103: Limitation of liability for loss of animals.

(1) The liability of the Authority in respect of any animal shall not in any case exceed-
(a) in the case of a horse, N100;
(b) in the case of any cattle, N10;
(c) in the case of any other animal, N2, unless at the time of acceptance of such animal by the Authority for carriage, the consignor or his agent declared that the value of the animal exceeded the appropriate amount and paid, or agreed to pay, such additional charge as may be prescribed in respect of such excess value, and the liability of the Authority shall not in any case exceed such declared value.
(2) In any proceedings against the Authority for the recovery of the sum in respect of any animal, the burden of proving the value of the animal, and where the animal has been injured the extent of the injury, shall be upon the claimant.
(3) The Authority may by order vary the provisions of paragraphs (a), (b) and (c) of subsection (1) of this section