Remission or refund in respect of machine in video games parlour remaining inoperative and unproductive.

1[4C. Remission or refund in respect of machine in video games parlour remaining inoperative and unproductive.- (1) Where any entertainments duty is payable in respect of video game, per machine per month on the total number of machines installed in the video games parlour and any machine has remained inoperative and unproductive of any entertainment throughout the month or portion of the month for which such duty is payable, the prescribed officer shall remit or refund the proportionate duty for the period for which the machine has so remained inoperative and unproductive : Provided that, no such remission or refund shall be granted unless notice in writing of the fact of the machine being so inoperative and unproductive has been given to the prescribed officer, and that no remission or refund shall take effect for any period previous to the date of the delivery, or the date of posting under certificate of posting, of such notice.

1. (2) The burden of proving the fact entitled any person to claim relief under this section shall be upon him.]