Since your establishment is situated in the State of West Bengal, all the State Labor Laws are applicable to your establishment. My understanding is that there is a separate State Law governing the grant of National and festival holidays to industrial employees in most of the States in India. Such an Act provides for matters like grant of national and festival holidays, their number in a calendar year, fixation of festival holidays with the approval of the inspector under the Act, procedure for requiring employees to work on such a holiday and compensation thereof, maintenance of registers and exhibition of notices and the like. The compliance mentioned in your post may be with regard to the leave provisions of the State Shops and Estt Act. If there is a separate State Law for national and festival holidays, you have to comply with its provisions.