Refer to Section 135B and Section 135B(1) of the Representation of the People Act, 1951.
You can also refer to People entitled to holiday on voting day, poll panel tells states | NDTV.com.
I am attaching an Extract from Page 51 of the Compendium of Instructions on Conduct of Elections 2009; Instruction No 19. This was issued by The Election Commission for the Elections in 2009 in regard to giving a paid holiday on the day of polling.
These rules require that every registered voter should be given a paid holiday so that he / she is able to exercise his / her franchise.
It is likely that similar instructions would have been issued for the polls scheduled for Delhi for polling to be held on 4th December 2013.
Already the relevant provisions under applicable law have been shared on this site.
What is more important is to note what each State Govt notifies \'thru their gazettes/ notifications on this matter.
In Mumbai, for the past many years - the State Notification asks for a day off compulsorily for all state owned establishments.
However, for the Private Companies/Organisations what is needed is to allow it\'s employees to cast the VOTE - ADJUSTING the morning & day shift\'S TIMING - WITH NORMALLY 2 HOURS CONCESSION granted for late / early going as the case may be for casting the vote.
With a lots of \'VOTING BOOTHS\" made available with electronic voting machines : last many years I never took more than half an hour to cast my vote and report to office by normal reporting time.... as the voting starts at 8 am!
Also, some organisations insist on cheeking of \"INK MARK\" on finger to ensure allowing the time concessions !!
VASHI - NAVI MUMBAI