Limitation on Section 132(5) application: applies only where search or requisition was initiated before the statute's effective date. Amendment inserts the phrase 'as a result of a search initiated or requisition made before the 1st day of July, 1995,' into sub section (5) of Section 132, restricting that sub section's application to matters where the search or requisition was initiated before the statute's effective date, with effect from the 1st day of July, 1995.