(1.) Exemptions are allowed subject to all just exceptions.
(2.) Learned counsel for the petitioner submits that the petitioner is not doing any business and his business has been closed because of a notification by the Government and he is surviving with the help of other family members.
(3.) Ex facie, I am not satisfied with the submission of learned counsel for the petitioner. Admittedly, the petitioner was a businessman and running a business of sale of e-rickshaw.