Certain cash found in the possession of the Petitioner was seized by the police authorities. Subsequently, requisition notice was sent under section 132A. The Petitioner challenged such notice on the ground that ‘reasons to believe’ in issuing such notice were not disclosed to the Petitioner. Dismissing the writ, the High Court held that in view of the Explanation introduced to section 132A vide Finance Act, 2017 w.r.e.f. 1975, such reasons to believe are not required to be disclosed to any person, any authority or the Appellate Tribunal. (AY. 2019-20)