Dear Jigar, This is answered in Sub-section (2) Section 79 as follows: A worker whose service commences otherwise than on the first day of January shall be entitled to leave with wages at the rate laid down in clause (i) or, as the case may be, clause (ii) of sub-section (1) if he has worked for two-thirds of the total number of days in the reminder of calender year.
In the case quoted by you, he will be entitled to PL next year & not in the year in which he joins. Regards KK