Honble YAMIN, J. – The allegations are that the petitioner is not a Chartered Accountant, but represented himself to be a Chartered Accountant to the complainant and represented that a consultancy firm named as ``consultancy point was being run, he prepared income tax returns of the complainant and his wife and thereby committed an offence of cheating and also committed forgery for the pur- pose of cheating and used as genuine the documents which he knew were forged. A case under Sec. 420, 468 and 471 IPC, was registered at Police Station Kotwali, Bhilwara. (2). Learned counsel for the petitioner submitted that the petitioner is not a Chartered Accountant but he has passed Intermediate Examination held by the In- stitution of Chartered Accountant in May, 1991. He is a respectable young man and he should be granted anticipatory bail. He has also contended that the offence is punishable under Sec. 24 of the Chartered Accountants Act, 1949, which is punishable to a fine of Rs. 1000/-. He has, therefore, submitted that the petitioner should be granted anticipatory bail. On the other hand, learned Public Prosecutor has op- posed it. (3). I have carefully gone through the case diary. I find that the petitioner had a partnership firm named as ``Consultancy Point, Bhilwara. It has a printed letter head. It mentions that it is a Chartered Account Firm. The petitioner has visiting cards which mention that the ``Consultancy Point is a Chartered Accountants Firm and situated in Vakil Colony, Bhilwara. All the time the petitioner has been representing himself to be a Chartered Accountant. He obtained money from the Complainants representing himself to be a Chartered Accountant and submitted income tax return. Had he himself not represented as a Chartered Accountant, the complainant would not have parted huge amount as consultancy fee to the petitioner. Therefore, there was a wrongful loss to the complainant and wrongful gain to the petitioner. The petitioner knew very well that he was not a Chartered Accountant, but he got letter head as well as visiting cards showing the firm of Chartered Accountant. He used these documents for the nefarious activities in which he was indulging. (4). In the facts and the circumstances of the case, I am not inclined to grant this anticipatory bail to the petitioner. This application is, hereby, dismissed.