Section 119(3) in Maharashtra Factories Rules, 1963
(3)Annual return of holidays. - Before the end of each year, a return giving notice of all the days on which it is intended to close the factory during the next ensuing year. If in any year a factory is newly started or re-started after+ a closure + during the previous year, such return shall be submitted before the date as such starting or re-starting 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 factories or of the factories in any particular area:Provided further that the annual return of holidays shall be dispensed with in case of all factories,-(a)which regularly observe Sundays as holidays; or(b)which regularly observe a fixed day in a week as a holiday; or(c)which observe holidays according to a list approved by the Chief Inspector.Where the manager of any factory makes any departure from such a holiday or list of holidays as aforesaid, prior intimation shall be given to the Chief Inspector.