Normally the practice is, one will be treated legally 'exit' only after his/her resignation submitted, is accepted and is relieved after completing all formalities, including Notice Period. As such unless a serving employee reports back after completion of leave/duty off how he/she can complete the legal 'handing over' & Relieving mechanism? This can happen only in exceptional cases like terminally ill, accident and incapacity thereafter, medically unfit etc.