After the proviso to section 38 of the principal Act , the following further proviso shall be inserted , namely:-



"Provided further that where a shipping bill is delivered in anticipation of the arrival of any vessel or before an order is given under section 61 for entry of the vessel outwards , it shall ,for the purpose of this section , be deemed to have been delivered on the date on which that vessel arrives or that order is given ,whichever is later."