(1) A deduction under clause (c) of sub-section (2) of section 40 shall not exceed in respect of the damage of goods, one half of the amount of such damage and in respect of loss of goods or money, the amount of such loss caused to the employer by negligence or default of the employee and shall not be made until the employee has been given an opportunity of showing cause against the deduction, or otherwise than in accordance with such procedure as may be prescribed for the making of such deductions.
(2) All such deductions and all realisations thereof shall be recorded in a register to be kept by the employer in such form as may be prescribed.
44. A deduction under clause (d) or clause (e) of subsection (2) of section 40 shall not be made from the wages of an employee unless the house accommodation, amenity or service has been accepted by him as a term of employment or otherwise, and such deduction shall not Deductions for damage or loss.
Deductions for services rendered.
[Act No.20 of 1988] 29 exceed an amount equivalent to the value of the house accommodation, amenity or service supplied and in the case of a deduction under the said clause (e), it shall be subject to such conditions, as the Government may impose.
45. Deductions under clause (f) of sub-section (2) of section 40 shall be subject to the following conditions, namely:-
(a) recovery of an advance of money given before employment began shall be made from the first payment of wages in respect of a complete wage-period but no recovery shall be made of such advance given for travelling, expenses;
(b) recovery of advances of wages not already earned shall be subject to any rules made by the Government regulating the extent to which such advances may be given and the installments by which they may be recovered.
46. Deductions under clause (j) and clause (k) of subsection (2) of section 40 shall be subject such conditions as the Government may impose.