(1)The Financial Commissioner, with the approval of the [State] [Substituted for the word 'Provincial' by the Adaptation of Laws Order, 1950.] Government, shall publish in the [Official Gazette] [Substituted for the 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 and Revenue Courts.