JUDGMENT :

Heard learned Senior Counsel Mr.Jal S Unwala with Mr.Darshan M Varandani, learned advocate for the applicant and learned APP Mr.Soham Joshi, for respondent – State.

2. By way of the present petition under Section 438 of the Code of Criminal Procedure, 1973, the petitioner has prayed to release him on anticipatory bail in case of his arrest in connection with the FIR registered as C.R. No.11205032231414/2023 registered with the Mundra Police Station, Kutch for the offence punishable under Sections 420, 465, 467, 468, 120(B), 201, 472 and 114 of the Indian Penal Code.

3. It is the case of the prosecution in FIR that accused persons with a view to financial gain and with an intention of committing cheating with the Government by making evasion of tax amount had created a forged and fabricated bills of purchase of betel nuts and used them as if they are true and genuine for creating forged documentary evidence and thereby committed the aforesaid offence for which the FIR came to be filed against the accused persons as narrated in the FIR in detail.

4. It is sought to be submitted by learned Senior Counsel Mr.Jal Unwala that petitioner is a lady accused living at Delhi and she is