Petitioner filed writ petition challenging warrant of authorization and consequential action of conduct of search and seizure operation to be illegal, unauthorised and ultra vires provisions of section132of the Act on the ground that the petitioner having resigned from said company four years ago he had nothing to do with it. Dismissing the petition the Court held that writ court cannot go into sufficiency and adequacy of reasons recorded in note of satisfaction in terms of section 132 and power of High Court is limited only to assessing whether relevant reasons were recorded while initiating proceedings. Since satisfaction note was clearly concerned with tax evasion activities conducted by various companies and persons mentioned therein and same had been relied upon by authority to initiate proceedings under section 132, search and seizure operations carried out in terms of section 132(1) could not be said to be illegal and ultra vires statute.