various types of establishments maintain different set of protocols for late comers, some have biometric attendance and some have registers at entrance,
also for a disciplinary measure, many organizations made the attendance timing rules as likely the schools follow, i.e who appears after the attendance entry is marked as absent in 1st half, and thus two incidents make it one day absent. now it is up to management, to what extent they are able to manage it and to what extent they would relax it, but the practice should be uniform for all employees, and not to target anyone in specific