The petitioner challenged the notice issued under section 148 of the Act on the ground that the provisions of Section 148A has not been complied with on the ground that Department has made an application under Section 451 of Cr.P.C.   Dismissing the petition the Court held that   the Department had requisitioned under S. 132A the amount from the Police Station, and it was only after being informed that the amount had been produced in Court that an application under S. 451 Cr.P.C was filed. Therefore, the procedure contemplated by the provisions of S.  148A need not be complied with before issuing notices under S. 148 of the Act. Followed, R. Ravirajan & Ors. v. State of Kerala 2023 (4) KLJ 423 followed. (AY. 2020-21 to 2023-24)