Reckoning of prescribed days excludes intervening public holidays under the Negotiable Instruments Act, with substitution if falling on a holiday. For reckoning the specified fifth or eighth day in relation to timing obligations for prospectus, allotment and other share or debenture issue matters, any intervening day that is a public holiday under the Negotiable Instruments Act shall be disregarded, and if the reckoned day is itself such a public holiday it shall be substituted by the first subsequent day which is not a public holiday.