Section 21(4) in The Kerala Minimum Wages Rules, 1958
(4)(i)The total amount of deduction for damage or loss ordered under Sub-rule (3) shall not exceed in any one wage period, an amount equal to half anna in rupee of the wages payable to the employed person in respect of such wage period.(ii)The total amount of fine which may be imposed under Sub-rule (3) shall not exceed the cost of replacing the article damaged or lost on the date of passing the order off recovery, or the book value of the article whichever is less. Where the amount of deduction exceeds an amount equal to one third of the wages payable to the employed person in respect of a wage period, the deduction shall be made in instalments in such a way that the amount of each instalment does not exceed one third of the average wages payable to him between one instalment and the other.(iii)[ All realisations under clause (i) and all deductions under clause (ii) shall be recorded in registers maintained in Form I and Form II respectively. A return in Form III shall be submitted annually by every employer, who has made any realisation or deduction as aforesaid, to the [Inspector of plantations in respect of employments in plantations or to the Assistant Labour Officer in respect of other employments] [Substituted by Notification 8185/AI/69/LSWD dated 26-9-1971.] having jurisdiction over the area, so as to reach him on or before the 1st day of February of the succeeding year. In case no realisation under clause (i) or deduction under clause (ii) is made during any year, the employer shall submit an annual return in Form III-A, to the [Inspector of plantations in respect of employments in plantations or to the Assistant Labour Officer in respect of other employments] [Substituted by SRO 155/76 dated 10.1.1976.] having jurisdiction over the area, so as to reach him on or before the said date:Provided that, if the Inspector is of opinion that any muster-roll or register maintained as part of the routine of an establishment gives in respect of any or all the employed persons in that establishment the particulars required in the form prescribed under this Sub-rule he may. by order in writing direct that such roll or register shall to the corresponding extent, be maintained in place of and be treated as the register of that establishment required to be maintained under this Sub-rule,]
