Till 9 AM, 22.63% voters cast their votes in North 24 Parganas district while the corresponding figure in Howrah was 20.34%.
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Overall, 21.87% voter turnout was recorded for 49 seats in the two districts after polling began at 7 AM.
Reports said the polling process was so far peaceful.
In Howrah district, BJP candidate Roopa Ganguly accused presiding officer in Salkia of being biased.
The phase is crucial as it will decide the fate of several ministers - Finance Minister Amit Mitra, Agriculture Minister Purnendu Basu, Law Minister Chandrima Bhattacharya, Tourism Minister Bratya Basu, Food and Supplies Minister Jyotipriyo Mullick and Agriculture Marketing Minister Aroop Roy.
Former Minister Madan Mitra, who has no voting right as he is in judicial custody in Sharada chit fund scam, is defending his Kamarhati constituency on a Trinamool ticket.
An estimated 1.08 crore voters are eligible to exercise their franchise to decide the fate of 345 candidates, including 40 women.
Voters were seen lining up before 12,500 polling stations since morning to avoid the scorching sun as the day progresses.
Kolkata had yesterday recorded 40.2 degrees Celsius, five degrees above normal and several districts are already reeling under heatwave.
Unprecedented security arrangements have been made as about 90,000 security personnel, including central armed forces, have been deployed by the Election Commission.
Special interventions includes patrolling in night and even on rivers are being done for the first time in this elections.
Special focus is being laid on Salt Lake area (Bidhannagar) in the northern part of city, EC officials said.
The central force contingent, including 672 companies, will be assisted by a 22,000 strong team of state police personnel.
To keep a strict vigil on the law and order situation, five police observers, all of IAS ranks, have been deployed in the two districts.
Besides, another 1100 mobile surveillance teams will be doing additional monitoring work.