Office of 
the 
Principal Controller of Accounts ( Fys.)
1.0-A,S.K.Bose Road, Kolkata-700001
No. Pay/Tech-II/1058
Date: – 10/01/2014
To
All Cs of 
F&A(Fys.)/Br.AOs,
Sub:- Authorisation of Earned Leave in respect of 
Industrial Employees (IEs) Of Ord. 
Fys and Ord. Equip. Fys.
Ministry of Defence vide ID 
No.8/1R108/D(Fy.II) dated 25/09/20,13 has clarified that the 
Industrial Workers employed in Ordnance factories are entitled for 30 
days Earned Leave (Annual Leave) with wages. With the issuance of 
the clarification the 
provisions contained in DOP&T OM dated 20-07-1998 has become 
equally applicable to Industrial Employees, opted to be governed 
under Factories Act for Earned Leave purpose by virtue of 
the provisions contained in Section 
78 
of the Factories Act, 1948. Further, on 
specific queries, the Ministry confirmed that 
the clarification should be given effect from 
20-07-1998.
In view of the above 
following instructions are issued for immediate 
implementation:
1) Entitlement of 30 days Earned .Leave for each 
completed year of service may be extended to IEs 
who are guided under Factories Act invoking provisions of 
Section 78 of Factories Act.
2) The benefit of calculation of leave 
wages as per Section 80 of the 
Factories Act may be extended only to those piece workers who already 
opted to be guided under Factories Act for EL purpose on or before 31/10/2005. 
No fresh option in this regard is acceptable.
3) Crediting of 30 days EL for those IEs, as 
specified in Para 2, may be made w.e.f. 20/07/1998 subject to maximum 
accumulation of 120 days upto 06/11/2006 
and 300 days 
thereafter.
4) Calculation of leave wages of 
such Industrial employees, as mentioned in Para 2 
and debiting of availed leave in their 
leave account is to be made taking into account .intervening Sunday g & 
Holidays as inclusive of availed leave. Hence, 
instead of 
the existing formula of 
P/(N-S), their leave wages may be calculated 
as per regular establishment i.e. taking into account the 
formula of P/N where ‘P’ means the Basic 
Pay and piece work profit actually earned in the month 
immediately preceding the leave. If holidays fall 
during the 
currency of the availed 
Earned Leave, ‘Holiday Pay’ should not be allowed 
separately.
(Avra Ghosh)
Joint Controller of 
Accounts(Fys.)
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