DELIVERY ORDER IN RESPECT OF GOODS

that is to say, any instrument entitling any person therein named, or his assigns or the holder thereof, to the delivery of any goods, lying in any docks or ports or in any warehouse in which goods are stored or deposited on rent or hire, or upon wharf, such instrument being signed by or on behalf of the owner of such goods upon the sale or transfer the property therein, when such goods exceed in value twenty rupees: Twentyfive paise.