ORDER :

1. Leave granted.

2. This appeal arises from a judgment and order of the Andhra Pradesh High Court dated 11 August 2020. The State of Andhra Pradesh issued GOMs No. 26 on 31 March 2020 and GOMs No. 37 on 26 April 2020. The backdrop for the orders was the outbreak of Covid-19 and the financial crises which had resulted as a consequence. The revenues of the State of Andhra Pradesh were impacted by the onset of the pandemic. The financial position of the State finds reference in the judgment of the High Court, which has been extracted below:

“The States’ own revenue consisting of tax revenue and non-tax revenue have shown a precipitous decline of 52% i.e. Rs 7593 crores in first quarter of 2020-21 as compared to 201920. The receipts were only Rs 7089 crores against Rs 14,682 crores of 2019-20. The States’ own revenue have not shown any appreciable improvement in the month of July, 2020 also as the decline is to an extent of 49% amounting to Rs 2,129 crores for the first 20 days of the month of July, 2019.”

The above extract in the judgment of the High Court is based on the submissions of the State.

3. By GOMs No. 26 of 31 March 2020, the State Government determined that it was