Legality Of Accumulated EL/PL AND Leave Balance Lapsing?

Dear sirs
I am working in a private ltd company as a H.R.in my company some permanent staff members have their leaves balance as EL OR PL.at every year end they have their leave balance and previous HR was carry forwarded their leaves in every next year.Now the query is they have more than 100 leaves balance on their cards.now what can i do. As per law it is ok or the leaves may lapse after some certain period.plz advice.
Kiran.

if the employee is not wiling to take leave, they can apply for encashment of leaves accumulated