Why in News? Recently, Law Commission issued a draft working paper on Simultaneous Elections. About Simultaneous Elections (SE) • It is defined as structuring the Indian election cycle in a manner that elections to Lok Sabha and State Assemblies are synchronized together under which voters in a particular constituency vote for both State Assembly and Lok Sabha the same day. • It does not mean that voting across the country for Lok Sabha and State Assemblies needs to happen on a single day • Earlier, SEs were held in India till 1967 which was disrupted due to premature dissolution of Assemblies. • Election to the third tier of democracy cannot be included in SE because- o It is a part of state list. o The number of local bodies is huge