My view is different. Section 10 of General Clauses Act 1897 provides that if the due date of payment of any statutory dues falls on a holiday, the next working day will be deemed to be due date for this. Similarly, if the due date for filing any return is a holiday, the next working day will be deemed to be the due date. This is applicable to all Central Acts including PF, ESI, Income Tax, VAT, excise, CST etc. etc. Section 10 is reproduced below for ready reference of all:
"10. Computation of time (1) Where, by any 12[Central Act ] or Regulation made after the commencement of this Act, any act or proceeding is directed or allowed to be done or taken in any Court or office on a certain day or within a prescribed period, then, if the Court or office is closed on that day or the last day of the prescribed period, the act or proceedings shall be considered as done or taken in due time if it is done or taken on the next day afterwards on which the Court or office is open:
PROVIDED that nothing in this section shall apply to any act or proceeding to which the 22[Indian Limitation Act, 1877 (15 of 1877)], applies.
(2) This section applies also to all 12[Central Acts] or Regulations made on or after the fourteenth day of January, 1887."