Section 25
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 dehvery of any goods lying in any dock or port or in any warehouse in which goods are stored or deposited on rent or hire or upon any wharf, such instrument being signed by or on behalf of the owner of such goods, upon the sale or tramfer of the property therein where such goods exceed in value twenty rupees.