141. (1) The master of every ship shall, before paying off or discharging a seaman under this Ordinance, deliver at the time and in the manner provided by this Ordinance a full and true account in a form sanctioned by the Government of the seaman's wages and of all deductions to be made therefrom on any account whatsoever. (2) The said account shall be delivered-(a) where the seaman is not discharged before the Shipping Master, to the seaman himself not less than twenty four hours before his discharge or payment off ; and(b) where the seaman is to be discharged before the Shipping Master, either to the seaman himself, at or before the time of his leaving the ship, or to the Shipping Master not less than twenty four hours before the discharge or payment off. (3) If the master of a ship fails, without reasonable cause, to comply with this section, he shall, for each offence, be punishable with fine which may extend to five hundred Taka.