Factories Act,1948 Doubts about PL.

Dear All,

I've Joined to one Limited Company on January,2009 & Got Confirmation Letter  in the month of July,2009. Each year I am credited with 21 PL. Can I get benefit of these leave in the month of December,2009? Actually I've got 5 days leave on December,2009 Bt Mgt rejected to  allot these 5 days as paid PL. As per HR Dept I can avail these PL on next year.Can anybody Guide me in this regard?