Allowing the petition the Court held, that a perusal of the record revealed that the request for approval under section 151 of the Act in a printed Format was placed before the Principal Chief Commissioner on March 20, 2023. The Principal Chief Commissioner granted the approval on the same day. Hence the approval granted by the Principal Chief Commissioner for issuance of order under section 148A(d) was not valid. Consequently, the order passed under section 148A(d) and the notice under section 148 issued pursuant to order under section 148A(d) had to be set aside and quashed.