You should complain to chief electoral officer of your state if returning officer is not relieving you of duty 

draw attention of electoral officer to panchayat elections rules which prohibit employment of relative as polling officer 

SCA for seeking writ of mandamus before Hon'ble High Court of Gujarat can be done expeditiously seeking appropriate directions against the returning officer. 

The returning officer and the district collector are one and the same.

You can first give a representation i writing to the returning officer divulging the facts and the reasons of your non availability for the election duty.

If your concerns are not addressed properly then you may approach the state election officer with a representation/appeal against the rejection of your request by the local returning officer.

If that is also not effective you may approach the civil court with a suit for injunction restraining the returning officer to appoint you as presiding officer in the ensuing elections for the reasons and the law in this regard that you rely upon.

 If your relative for whom you are working is declared elected, the candidate who lost can challenge the election on the ground of violation of Rule under Gujarat panchayat election rules 1994. Complaint to election commission of State and also Chief Election Commission, Delhi seeking you release from election duty. If everything fails, file a writ in Gujarat High Court.

Dear Sir/ Ma'am,

• It is advisable for you to intimate the chief electoral officer of your state regarding the matter referring to the formal letter as a proof which you provided to the presiding officer stating that your wife is a candidate in district election from your village. 
• If the matter is still not dealt with effectively, you may approach the civil court with a suit for injunction restraining the returning officer to appoint you as presiding officer in the elections for the reasons and the law in this regard that you rely upon.

You cannot work for her as you are semi govt employee and posted as polling officer 

for relief from election duty  if you are not relieved by returning officer complain to chief electoral officer 

Section 26 of REPRESENTATION OF THE PEOPLE ACT, 1951 provides that the district election officer shall appoint a presiding officer for each polling station and such polling officer or officers as he thinks necessary, but he shall not appoint any person who has been employed by or on behalf of, or has been otherwise working for, a candidate in or about the election. Your appointment is unlawful. Bring this to the notice  of Returning Officer and Election Commission. You appointment will be cancelled.

Being a government employee you cannot participate in active politics. 

Working for a candidate in election can also be termed as active participation in politics. 

Your employer may initiate disciplinary action for this and it may even cost your job. 

You may decide between job and helping your relative in the election process. 

- You should lodge a written compliant after mentioning the Panchayat rules before the election officer , and thereby request for reliving . 

- Further , being a government employee , you cannot work for any candidate even relative . 

Dear Sir,

The extracts of Rule 5 of the Central Civil Services (Conduct) Rules, 1964, which interalia prohibits the Government servants from taking part in politics and elections.

1. No Government servants shall be a member of or be otherwise associated with, any political party or any organisation which takes part in politics nor shall he take part in, subscribe in aid of, or assist in any other manner, any political movement or activity.
2. It shall be the duty of every Government servant to endeavour to prevent any member of his family from taking part in, subscribing in aid of or activity which is, or tends, directly or indirectly to be, subversive of the Government as by law established and where a Government servant is unable to prevent a member of his family from taking part in, or subscribing in aid of or assisting in any other manner, any such movement or activity, he shall make a report to that effect to the Government.

Therefore, you cannot take part in such affairs of the election as it would threaten your appointment.

You may give it in writing about your family member is contesting election as a candidate hence you may not be deployed for election duty owing to the rules which prevents an employee to be deputed to act as polling officer. 

If the returning officer still do not relieve you from this duty then you may have to obey the orders of the authority concerned. 

You should refuse to campaign for your family member 

inform authorities in writing that family member is standing for elections 

you would not face disciplinary action 

Dear Sir/ Ma'am,

Returning officer is the statutory authority to conduct the polling, counting process and to decide validity of ballot paper and election commission has no power to overrule him or her. Therefore, you must also inform about the same to him directly. 

It is advisable for you to inform your higher authority in writing regarding the complex situation. Also, you must inform that your cousin's wife is participating in the elections and therefore you cannot perform the election duties being a government official.

You shall be relieved from the election duty and if not, you must have a copy of the written application you provide to the higher authority as a proof.

- Legally you cannot prevent your family member to take part in the election , but legally you cannot campaign 

- Hence, give a written information /compliant for getting relief . 

You can submit an application through RTI act requesting the said copy or extract.

The Information officer may consider your request provided your reasons for asking the said information is convincing. 

- You can enquire from the office of Election commission of your state for getting the copy of that register. 

- Further , this can be get only by the candidate of that election .