Dear Zaheed,
Kindly refer, Maharashtra Shops & Establishment Act, 1948. CHAPTER VII of Leave with Pay and Payment of Wages.
Section 35.
(a) Subject to the provisions of clause, every employee who has been employed for not less than three months in any year, shall for every 60 days on which he has worked during the year be allowed leave, consecutive or otherwise, for a period of not more than five days.
(b) every employee who has worked for not less than two hundred and forty days during a year [irrespective of the date of commencement of his service,] shall be allowed leave, consecutive or otherwise, for a period of not less than twenty-one days.
Explanation: All permanent employees who have worked for not less than 240 working days in the previous calendar year, shall be entitled for 21 days leave.
Thanks,
Ubaid Raheman.