The following acts shall constitute gross misconduct for purpose of section 12, namely,-
(a) willful destruction of employer's goods or property;
(b) assaulting any superior or co-employee at the place of work;
(c) criminal offence involving moral turpitude resulting in conviction in a court of law;
(d) theft, fraud, or dishonesty in connection with the employer's business or property; and
(e) willful non-observance of safety measure or rules on the subject or willful interference with safety devices or with fire fighting equipment.
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