Hi Kishore, The Election Commission of respective states/state governments issues appropriate notifications to all establishments, mentioning the dates that should be declared as paid holiday(s) in the respective constituencies. In the ensuing elections, 2-3 phases of polling are taking place in some states. Therefore, you are right to "declare a paid holiday" for those offices on the days when polling is taking place. Granting "paid leave" to staff and not closing the office, in my view, is not appropriate as adhering to the stipulation in letter and spirit of the rule is better than inviting troubles later. It is better to follow the notifications issued by the Election Commission of the respective jurisdiction strictly. Any violation might attract only a fine of Rs. 500 or so, a fact that you shouldn't take lightly or encourage committing a default.