(1.) RULE. Learned APP waives service of Rule on behalf of the respondent-State.
(2.) This is an application by the applicant under Sec. 438 of the Code of Criminal Procedure, 1973 for anticipatory bail in the event of his arrest in connection with FIR registered at C.R. No.I- 11206045210313 of 2021 before Mehsana City "B" Division Police Station, Mehana for the offence under Ss. 406 , 419 , 465 , 467 , 468 , 471 , 120(B) and 114 of the Indian Penal Code.
(3.) Learned advocate for the applicant submits that the applicant is innocent and falsely roped in the offence and he is only an Electrical Engineer and has no connection with the offence. Even from the allegations made in the FIR, no role can be attributed to the applicant as the investigation pertains to income tax issues, whereas the applicant is an engineer working with a private company as Manager. He states that in the body of the FIR, names of four persons are reflected including the applicant and his wife, but the other two persons are not arraigned as an accused.