Deduction for damage or loss

(1) A deduction under clause (c) of sub-section (2) of section 60 shall not exceed the amount of the damage or loss caused to the employer by the neglect or default of the person employed and shall not be made until the persons employed 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 realizations thereof shall be recorded in a register to be kept by the employer in such form as may be prescribed.