(1)The Financial Commissioner, with the approval of the[State Government] [Substituted for the words 'Local Government' by the Government of India (Adaptation of Indian Laws) Order, 1937, and the Adaptation of Laws Order, 1950.], shall publish in the [Official Gazette] [Substituted for words 'Local Official Gazette' by the Government of India (Adaptation of Indian Laws) Order, 1937.], 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.(2)A proceeding had before a Revenue-officer on a day specified in the list as a day to be observed by him as a holiday shall not be invalid by reason only of its having been had on that day.
