Understanding PL Carry Forward Rules: Can Companies Set Their Own Limits?

As per the Shops and Establishments (S&E) Act, privilege leaves need to be carried forward until a maximum accumulated leave count as specified. In certain states, the act only refers to maximum accumulation but does not specify how many PLs can be carried forward from one year to the next if there is a balance available. In certain states, for example, the act states a maximum of 30 days can be carried forward and also refers to the maximum accumulation days, say 45.

Question:

1. Can the company decide the number of leaves to be carried forward as per their choice, or should the entire PL balance be carried forward to the next year in case there is no specification of how many leaves can be carried forward?

2. If there is a limit mentioned regarding carry forward, for example, a maximum of 30 days, can the company, on the pretext of an open statement where the minimum is not mentioned, apply their choice and say the company will transfer 5 PLs to the next year (still complies with less than 30 PL transfers), or should the entire balance of PL be transferred with a maximum cap of 30 days (as specified in the law for the state).

If the maximum earned leave (EL) that can be accumulated is 45, there should not be any more EL credited to an employee's account. If the annual credit is, say, 15 days, then even after receiving this credit, the total leave balance should not exceed 45 days. Consequently, an employee cannot carry forward more than 30 days' leave at the end of a year. The law specifies either the maximum number of leave days that can be accumulated or the maximum number that can be carried forward, not both, to avoid confusion.

For instance, if an employee has only worked for 240 days, they would earn 12 days of leave. If there is a regulation limiting carry forward to 30 days, the total accumulated leave would be 42 days, which contradicts the 45-day maximum accumulation limit, correct?

In the Karnataka Act, the term used is "carry forward," whereas in other Acts, it is referred to as "maximum accumulation." If an employee with 45 days of leave at year-end carries forward this balance and earns additional leave for the year, the total could increase by another 12 or 15 days, correct?