S. 43B (f) is struck down by the Calcutta High Court but the judgment is stayed by the Supreme Court and also the Division Bench of the Tribunal has also examined the issue in Wardex Pharmaceuticals Ltd.  and found that the provisions of S.43B(f) had to be applied.  Therefore, the provision for leave encashment cannot be allowed and further the order of the Tribunal in Tamil Nadu Warehousing Corporation may not be applicable to the facts of the case and therefore the provision for leave encashment could not be allowed in view of S.  43B(f). (AY.  2014-2015)