(3)Annual Return of Holidays.-The manager of every factory shall before the end of each year furnish a return giving notice of all the days on which it is intended to close the factory during the next year. This return shall be submitted whether the factory is or is not working during the year preceding the year to which it relates: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 instead of specifying the actual dates or days of holidays only the system of grant of holidays may be mentioned in the return in case of the factories in which-(a)Sundays are observed as weekly holiday regularly,(b)A fixed day in the week is observed as a holiday regularly, or(c)Holidays are observed according to a list approved by the Chief Inspector:Provided further that where the manager of any factory makes any departure from such a holidays or a list of holidays as aforesaid, prior intimation shall be given to the Inspector.