Rajhodabe - your query relates to voluntary employer action to administer Earned Leaves (EL) for an employee.
The answer is a no. An employer cannot force/ direct an employee to utilize their ELs. It is completely an employee's choice to avail/ not avail any/ part of their leave balances.
However, an employer may encourage employees to take time off for their personal well-being, like vacations, etc.
In no case, an employee should be forced to exhaust their leave balances, in part or full. Also, when the employee departs from the organisation, such un-exhausted leave balance should be compensated for in their full and final settlement.
Thanks.