Permissible leave salary encashment
It may not be the case as it seems! The maximum permissible leave salary encashment is 300 days (10 months). In case of lack of E L the Half-pay leave could be used. In the present case, the total days of leave used for the purpose of encashment is 160 days of EL + 140 days half pay though it appears 160 + 70 days (commuted), it could perhaps be 160 + 140 days (Half). Hence, it could have made no impact in the total amount as it does not exceed 300 days.
Arudran
Arudran