Dear Deepika,
Earned Leave is the only leave the actual accrual of which is based on the number of days actually worked by the employee concerned in the previous year of service so as to avail of in the succeeding years and has the carry forward facility subject to certain limit. CL and SL are the types of leave, lapsable within the year whether availed of or not and hence the days spent on CL or SL are treated as the days actually worked by the employee for all practical purposes. Therefore, their accrual for a year is independent and not conditioned by any other leave of absence. As a word of caution, my above observation should not be compared to the practice of pro-rata basis calculation of C.L and S.L in the case of an employee newly joining the services in the middle of the year.
Another note worthy point, in my opinion, is that the 26 weeks of absence on account of maternity for which salary is paid by the employer, though we colloquially call it as ' maternity leave', per se, it is not leave but only " maternity benefit " in terms of money calculated at the rate of the employee's average daily wages for the period of her actual absence. Since maternity benefit is an additional statutory benefit granted to female employees only in recognition of their motherhood, the stringent approach of pro-rata basis calculation of C.L and S.L by excluding such " statutory absence ", whether they are granted as per any applicable Law or by concession, would certainly undermine the very purpose of such statutory benefit.