(1) For the purpose of executing the punishment order, the salary and allowance of the officer shall be deducted as follows in the following cases:-
(a) Salary allowance for the day of missing, unless the explanation given to the commanding officer is satisfactory and approved by the Government of Nepal, (b) Salary and allowance while in custody or suspended from duty in accordance with the order of punishment issued by any military or other court or departmental authority authorized to order punishment,
(c) an amount determined to be due for unlawfully withholding or refusing to pay someone's salary,
(d) the amount required to meet the expenses incurred by the military court or the officer authorized to order the punishment, (e) All salaries and allowances ordered to be confiscated or withheld in accordance with the order of punishment given by the military court or the officer authorized to order departmental punishment,
(f) Amount of fine imposed by military court or any other court in accordance with section 66, (g) If it appears from the formal investigation that there has been theft or loss of private property of the Government of Nepal or the Nepalese Army due to the negligence or mistake of any officer, the amount required to cover such property,
(h) Any officer who joins the enemy or serves the enemy while in enemy possession or assists the enemy under the orders of the enemy or in any other way or knowingly neglects his duty without taking proper precautions, becomes a prisoner of the enemy or returns after being a prisoner of the enemy. All the salary and allowance amount confiscated by the order of the Nepal government was determined by the court of inquiry set up by the commander-in-chief that he did not come in his favor despite the situation,
(i) the amount to be given by the order of the Government of Nepal for the upkeep of his wife and son or daughter or the amount given by the Government of Nepal for the upkeep of such children, (2) from the amount of salaries and allowances of other persons except the officers who fall under the jurisdiction of this Act subject to the provisions of sub-section (1). The following vmojim can be deducted:-
(a) A prisoner or fugitive or prisoner of war or a military or other courtor the salary and allowance for each day of absence due to imprisonment by an officer authorized to order departmental punishment or due to a military court or such officer punishing the battlefield and in the case of detention on any charge and later found guilty by a military court or other court, the amount of salary and allowance for each day of such detention,
(b) the amount of pay and allowances during previous detention or suspension for an offense convicted by a military or other court or departmental authority competent to order punishment,
(c) If the doctor examines and gives a certificate stating that he/she has become ill as a result of committing an offense under this Act, the salary and allowance amount for each day of hospital stay due to such illness,
(d) If the doctor examines and gives a certificate that the patient has become ill due to misconduct or negligence, an amount determined by the Government of Nepal or determined by any officer authorized by the Government of Nepal for each day of hospitalization due to such illness,
(e) the amount of salary and allowance ordered to be confiscated or withheld by a military court or an officer empowered to order departmental punishment,
(f) the amount of pay and allowances for each day held by the enemy as a prisoner of war or dismissed from the service for his conduct while in enemy possession up to the date of discharge from the enemy,
(g) If any house or property of the Government of Nepal is damaged or destroyed, lost or incurred unnecessarily, the amount required to make up such expenses,
(h) the amount required to pay a fine imposed by a military court or other court or any officer exercising powers under section 66, 105 or 107,
(j) The amount to be given by the order of the Government of Nepal for the maintenance of his wife and children or the amount given by the Government of Nepal for the maintenance of such children.