The master of ship, not being a mail ship, about to depart from any port in 1[India] to any port within, or any port or place beyond, 1[India], shall receive on board any mail bag tendered to him by any officer of the Post Office for conveyance, granting a receipt there for in such form as the Central Government may, by rule, prescribe, and shall, without delay, deliver the same at the port or place of destination.