(2)Holidays-Annual Return. - Before the end of each year, a return in duplicate giving notice of all days on which it is intended to close the factory during the next ending year shall be furnished to the Chief Inspector. If in any year a factory is newly started or restored after a closure during the previous year, such return shall be submitted before the date of such starting or restarting for the remaining period of the year :Provided that the State Government may dispense with this return in the case of any specified factory or of any class of the factories in any particular area :Provided further that the annual return of holidays shall be dispensed in case of all factories-(a)which regulary observe Sundays as holidays, or(b)which regulary observed a fixed day in the week as a holiday or(c)which observe holidays according a list approved by the Chief Inspector :Provided that also that where any departure from such a holiday as aforesaid is made, prior intimation shall be given to the Chief Inspector.Rule prescribed under Section 109
