1. Petitioner is a businessman and also a devotee of Lord Sree Mahadeva of Ettumanoor. He is the successful bidder in the tender floated by the respondents for auctioning the right to sell pooja items at Ettumanoor devaswom in Ettumanoor group, for the financial year 2020-2021. His tender for Rs.2,34,56,789/- was accepted. Immediately after accepting the bid, he remitted 50% of the amount, i.e. Rs.1,17,28,395/-, on 20/03/2020. According to him, he started procuring oil and such other pooja articles spending huge amount for selling the items. But due to the outbreak of Covid - 19, complete lock down was declared on 24/03/2020 which was extended till 31/05/2020. Even though lock down was lifted from 31/05/2020, devotees were not allowed to enter temples till 16/08/2020. As per the tender conditions, he could sell pooja articles with effect from 01/04/2020. Entry of devotees in temples