Section 60(2) in Sikkim Shops and Commercial Establishments Act, 1983
(2)Deductions from the wages of a person shall be made only in accordance with the provisions of this Act and may be of the following kinds only, namely:(a)fines;(b)deductions for absence from duty;(c)deductions for damage to. or loss of, goods expressly entrusted to the employed person for custody, or for loss of money for which he is required to account, where such damage or loss is directly attributable to his neglect or default;(d)deductions for house accommodation, if any, supplied by the employer;(e)deductions for such amenities and services supplied by the employer as the State Government may, by general or special order, authorize(f)deductions for recovery of advance or for adjustment of over payments of wages;(g)deductions of income tax payable by the employed person;(h)deductions required to be made by an order of a Court or other authority competent to make such order;(i)deductions for subscriptions to, and for repayment of advances from, any provident fund to which the Provident Fund Act, 1925 applies or any provident fund approved in this behalf by the State Government during the continuance of such approval;(j)deductions for payments to co-operative societies approved in this behalf by the State Government or to a scheme of insurance maintained by the Indian Post Office or by any insurance company approved in this behalf by the State Government;(k)deductions made with the written authorization of the employed person in furtherance of any savings scheme approved by the State Government for the purchase of securities of the Central or State Government.
