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2022 Supreme(Online)(KER) 55613

HIGH COURT OF KERALA
BECHU KURIAN THOMAS, J
VAKIYATH KOYA S/O.HYDRU, et al. – Appellant
Versus
THE STATE OF KERALA – Respondent


Advocates:
For the Appellants/Petitioners: K.V.GOPINATHAN NAIR, G.HARIHARAN, O.D.SIVADAS, I.DINESH MENON
For the Respondents: SMT.THUSHARA JAMES, SRI.STALIN PETER DAVIS

Table of Content
1. impact of covid-19 on public transportation and tax obligations. (Para 1 , 2 , 3)
2. petitioners request tax exemption citing government inaction. (Para 4 , 5 , 6)
3. discussion on the need for government action regarding tax exemption. (Para 7 , 8)
4. legal principles related to taxation and exemptions during emergencies. (Para 9 , 19)
5. court's decision to dismiss petitions due to lack of legal grounding. (Para 10)

JUDGMENT

The pestilence in the form of Covid-19 has created situations and consequences that are unprecedented. Apart from the health of individuals, every establishment including the Government, has been affected financially and otherwise. Manufacture, consumption and transportation had come to a halt or dwindled, creating ripples in the State economy. Measures introduced as part of national and statewide lockdowns affected the movement of people and goods. Public transportation had to be curtailed and regulated to prevent the spread of the virus. While the Government-run/supported, public transportation could withstand, to a large measure, the perils of the pandemic, the privately run public transportation system could not bear the economic brunt of the

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