(1) The offices and institutions under the control of the Municipalities shall observe only such public and local holidays as are observed or are duly declared by the Government from time to time in respect of Government offices.
(2) No Municipality or institution under its control shall observe holidays other than those declared for Government offices and institutions without the previous sanction of the State Government.
Provided that in case of the death of the members, ex-members, office bearers of the Local Body, Local festivals, fairs organised by the Local Body and other local institutions, exhibitions, the President/Chairman of Municipal Board or the Municipal Council, as the case may be, may declare holiday on such day:
Provided further that the member of such holidays shall not exceed 3 days in a calendar year.