What buildings etc. are to be deemed vacant

What buildings etc. are to be deemed vacant (1) For the purposes of Sections 141 and 142, no land, building or tenement shall be deemed vacant if maintained as a pleasure resort or town or country house or be deemed unproductive of rent if let to a tenant who has a continuing right of occupation thereof, whether he is in actual occupation or not. (2) The burden of proving the facts entitling any person to claim relief under Section 140 or Section 141 or Section 142, shall be upon him.