Deductions for damage or loss

(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.