Dear Saikishore
What I have said is that the period of maternity leave will form part of the "contnuous service " for various benfits like gratuity or leave or retrenchment compensation or P.F or ESI etc, there by meaning that it cannot be treated as "break-in- service" for the above purposes. I put the word "working days" in bracket looking to the context in which your query was discussed.To understand as to how it is treated as working day for the purposes of leave, gratuity or retrenchment compensation, one needs to go through the relevant provisions of law under relevant Acts.
If you go through Sec.79 of the Factories Act 1948 or Sec.25-B of the Industrial Disputes Act 1947 or Sec. 2-A of the Payment of Gratuity Act 1972, they, in very unambiguous terms, laid down that the period of maternity leave not exceeding 12 weeks availed by a female employee or a workman shall be deemed to be the days on which she has worked in a factory or establishment irrespective whether the employer paid her the wages or the ESIC paid the maternity benefit.This mandate is despite the fact that Maternity Benefit Act or ESI Act prohibited her from working during the period of maternity leave.Thus the relevant laws being welfare legislations, created a fiction of "working days" for the period of maternity leave so as to protect her rights to benefits like eligibility for leave or retrenchment compensation or gratuity. It is in this context the word"working days" needs to be understood but not from the narrow perspective that the female employee is not receiving wages from the employer.
Trust this would clarify the issue.
B.Saikumar
HR & Labour Law Advisor
Mumbai
09930532927