If you see it in the context of the Payment of Wages Act, sec 7 prohibits deductions from salary that are not listed as allowed. Uniform cost is not listed there as allowed deduction. Therefore, deduction or recovery of uniform cost from salary is illegal.
If the amount is not deducted but the guard is asked to pay for it separately, that is also a violation of the act as Explanation 1 to Sec 7(1) says "[Explanation I.]-Every payment made by the employed person to the employer or his agent shall, for the purposes of this Act, be deemed to be a deduction from wages."
therefore, though the PSARA Act does not say that employer is required to pay for the uniform or provide them free, in effect, they can not deduct or recover the cost and therefore they have to give it free.