Section 23(1) in The Goa Panchayat and Zilla Panchayat (Election Procedure) Rules, 1996
(1)If a poll is to be held, the Returning Officer, with the prior approval of the Commissioner, shall locate a polling station or stations in Office of the Panchayat and or other public buildings such as a school and Government Offices within the concerned Panchayat limits or the Zilla Panchayat as the case may be.
