[4D. Remission or refund in respect of a car in Go-carting centre, remaining inoperative and unproductive.- (1) Where any entertainment duty is payable in respect of Go-carting at the rate of rupees 2,000 per car, per month, on the total number of cars operated in a Go-carting centre and if any car has remained inoperative and unproductive of any entertainment throughout a month or a 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 car has so remained inoperative and unproductive :
Provided that, no such remission or refund shall be granted unless notice in writing of any car having remained so inoperative and unproductive during a month or part thereof has been given to the prescribed officer either in person and an acknowledgement therefor has been obtained or by post under certificate of posting, and that no such remission or refund shall be admissible for any period previous to the date of acknowledgment or the date of posting under such certificate with details of such inoperativeness or unproductiveness.
(2) The burden of providing inoperativeness or unproductiveness of any car, entitling any person to claim such relief under this section shall be upon such person.