law: The Warehousing (Development and Regulation) Act, 2007
  23. Issue of
  
  duplicate receipt. -
  1.  No
  
  warehouseman shall issue a warehouse receipt without actually receiving the
  
  goods of the quantity, quality or grade and other particulars as may be
  
  mentioned in the receipt.
  2.  No
  
  warehouseman shall issue more than one receipt for the same goods deposited by
  
  any person: Provided that in case of a loss or destruction, a duplicate receipt
  
  may be issued in such manner as may be specified by the Authority by
  
  regulations.
  3.  If
  
  a warehouseman fails to comply with the provisions of sub-section (2), he would
  
  be liable for all such damages caused by the failure to any person who has
  
  transacted on such receipt for valuable consideration, believing it to be an
  
  original, even though the transaction is after the delivery of the goods by the
  
  warehouseman to the holder of the original receipt.
  4.  A
  
  receipt on the face of which the word "duplicate" is plainly marked
  
  is a representation and warranty by the warehouseman that it is an accurate
  
  copy of a receipt properly issued and uncancelled on the date of issue of the
  
  duplicate warehouse receipt.