(1) When an incident relating to the safety and security takes place on a vessel, the master of the vessel shall report the particulars of the incident to such authority and in such manner as may be prescribed.
(2) When an incident takes place relating to the loss or likely loss overboard of dangerous goods in packaged form into the sea, or dangerous goods in solid form in bulk into the sea, or any incident impeding safe navigation, the master of every vessel shall report the particulars of the incident to such authority in such manner as may be prescribed.
(3) If the vessel referred to in sub-section (1) or sub-section (2) is abandoned, or a report from such vessel is incomplete, the Central Government shall fix the responsibility on the master of the vessel.