Section 220(3)(a) in The Navy (Pay And Allowances) Regulations, 1966
(a)immediately after the loss or damage, any articles of absolute necessity so lost or damaged shall be issued and their value charged in the ship's cash account and intimated to the pay accounting authorities for the purpose of recovery from the sailors to whom such issues have been made. These charges need not, however, he actually deducted from the pay of the concerned sailors, pending the result of necessary investigation;