Central Government Act
Section 28 in The Representation Of The People Act, 1951.
28. Duties of a polling officer. It shall be the duty of the polling officers at a polling station to assist the presiding officer for such station in the performance of his functions. [ 28A. Returning officer, presiding officer, etc., deemed to be on deputation to Election Commission. The returning officer, assistant returning officer, presiding officer, polling officer, and any other officer appointed under this Part, and. any police officer designated for the time being by the State Government, for the conduct of any election shall be deemed to be on deputation to the Election Commission for the period commencing on and from the date of the notification calling for such election and ending with the date of declaration of the results of such election and accordingly, such officers shall, during that period, be subject to the control, superintendence and discipline of the Election Commission.]