In support of his contention that the PM CARES Fund is a 'State', the petitioner said it was formed by the Prime Minister on March 27, 2020, for a noble purpose, that is, to extend assistance to the citizens of India in the wake of the public health emergency -- the ongoing COVID-19 Pandemic. The Trustees of the fund are the Prime Minister, Defence Minister, Home Minister, and the Finance Minister, and immediately after the formation of the fund, the Centre through its high government functionaries represented that the fund was set up and operated by the Government.