(1.) This is an application by the applicant under Section 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.I11200011210293 of 2021 before Valsad Rural Station, Valsad for the offence under Sections 406 and 420 of the Indian Penal Code and under Sections 85(1)(d), 85(1)(g), 86(1) and 86(2) of the Gujarat Value Added Tax, 2003.
(2.) Learned advocate appearing on behalf of the applicant would submit that considering the nature of offence, the applicant may be enlarged on anticipatory bail by imposing suitable conditions.
(3.) On the other hand, the learned APP appearing for the respondent-State has opposed this application and granting anticipatory bail to the applicant looking to the nature and gravity of the offence.