CL flows from Standing orders in case of Factories and the company can have either the Model Standing orders or Certified Standing orders.
In case of Establishments, it flows from The Shop and Establishment Act. Please note each state have its own Shop and Establishment Act since this Act is not Central Act.
The name of the Leave says it is Casual Leave provided to employee for all types of personal as well as contingent and miscellaneous personal usage.
There is no rule or guideline about its credit CL to individual’s leave account, however for employees who were with the company on previous year too, the CLs are credited in the month of January. For new employee who have joined after January the proportionate leaves (pro rata basis) are credited in the month of joining.
Hope this addresses your query.
22nd October 2018 From India, Mumbai