Holidays

(1) The Financial Commissioner, with the approval of the State Government, shall publish in the Official Gazette before the commencement of each calendar year a list of days, to be observed in that year as holidays by all or any Revenue Officers or Revenue Courts. (2) A proceeding held before a Revenue Officer or a Revenue Court on a day specified in the list as a day to be observed by the Officer or Court as a holiday shall not be invalid by reason only of its having been held on that day.