Would The Late Coming Salary Deduction Can Be Adjusted Towards Annual Leave, Comp Off??

Our company is registered under the shop and establishment act in Maharashtra
The team is facing this issue of adjusting the leave towards the Annual Leave and Compensatory off.. If the deduction in Salary is because of the employee coming Late can those leaves can be adjusted towards Annual Leave and Compensatory off??

Deduction for late arrival at office is a punishment and this should be shown as deduction from salary and the employee should not be allowed to adjust it against his entitled leaves.
Madhu.T.K