Define the term 'bill of lading' under the Indian Stamp Act, 1899.

As per Section 2(4) of the Indian Stamp Act, 1899, "Bill of Lading" includes a 'through bill lading' but does not include a mate's receipt. A bill of lading is a receipt by the master of a ship for goods delivered to him for delivery to X or his assigns. Three copies are made, each signed by the master. One is kept by the consignor of the goods, one by the master of the ship and one is forwarded to X, the consignee, who, on receipt of it, acquires property in the goods. It is a written evidence of a contract for the carriage and delivery of goods by sea, for certain freight. When goods are delivered on board a ship, the receipt is given by the person incharge at that time. This receipt is known as the mate's receipt. The shipper of the goods returns this receipt to the master before the ship leaves and receives from him bill of lading for the goods, signed by the master.