45. Any person subject to this Act who commits any of the following offences, that is to say,-(a) loses by neglect any arms, ammunition, equipment, instruments, tools, clothing or any other thing, being Government or service property issued to him for his use or entrusted to him for his use or entrusted to him for military purposes; or(b) wilfully destroys or injures any Government or service property;shall, on conviction by court martial, be punished with rigorous imprisonment for a term which may extend to two years or with such less punishment as is in this Act mentioned.