142. (1) A deduction from the wages of a seaman shall not be allowed unless it is included in the account delivered in pursuance of this Ordinance except in respect of a matter happening after the delivery. (2) The master shall, during the voyage, enter the various matters in respect of which the deductions are made, with the amount of the respective deductions as they occur, in a book to be kept for that purpose, and shall, if required, produce the book at the time of the payment of wages and also upon the hearing before any competent authority of any complaint or question relating to that payment.