As per the TN Shop and Establishments Act, 1947, Sec 25 speaks in detail about the leave structure entitled in that state.
Sub-sec 27 states, "Notwithstanding anything contained in sec 25, the state govt may, by notification, increase the total number of annual holidays and the maximum number of days up to which such holidays may be accumulated in respect of any establishment."
Again, the clubbing of leave days with CL/SL/PL is also with HR. Out of these leaves, casual and sick leaves can be availed only during that calendar year, whereas Privilege leaves are carried forward to the next year, and these can be encashed (some companies pay at the final settlement).
Sec-28 says, "Any labour Inspector may intervene on behalf of any person employed to recover any sum from the employer that was not paid due to erroneous company policy."
The leave days definitely vary from state to state, and I remember there is a book with Chand & Co that has all State Acts in one book. Please check it.
When the management has no firm stand on the clear policy to be implemented, it becomes difficult for HR to explain to its employees. The employee handbook has to be given to all, and doubts will become a problem when things are not transparent as to what to follow and how many leaves they are entitled to.
A company with its headquarters in Mumbai has to follow the Maharashtra Act, while its branch in Chennai has to follow the Tamilnadu Act. Else, confusion may arise during payroll calculations when done according to the headquarters' approach.
Regards,
Chandru