(1.) Heard the learned advocates for the respective parties by video conferencing.
(2.) By way of the present application filed under Section 438 of the Code of Criminal Procedure, 1973, the applicant-accused has prayed for bail in connection with the FIR being C.R. No.I-4 of 2017 registered with C.I.D. Crime, Dist.Ahmedabad Zone , for the offences punishable under Sections 406, 409, 420, 465, 467, 468, 471, 474, 477A and 120B of the Indian Penal Code, 1860 (IPC) as well as under Sections 85(1)(b),(c),(e)(f), 85(2)(j) and 85(4) of the Gujarat Value Added Tax Act, 2003 (the Act), etc.
(3.) It is the case of the prosecution that the first informant was authorized by the competent authority by order dated 31.05.2017 for filing criminal complaint and thereafter, vide communication dated 24.07.2017 the investigating agency informed the office of the first informant about the inquiry and about the statement recorded by them and, therefore, on 24.09.2017, the first informant has lodged the present F.I.R.