JUDGMENT 1. - By the instant writ petition under Art. 226 of the Constitution of India, the petitioner has challenged the order Annex.2 dated 31.07.2006 passed by respondent No.2 Additional Commissioner (VAT and IT) Commercial Taxes Department, Raj. Jaipur transferring the appeal filed by the petitioner from Jodhpur to Jaipur and consequential order Annex.6 dated 22.11.2006. 2. I have heard learned counsel for the parties. Carefully gone through the orders impugned and the material available on record. 3. It is contended by learned counsel for the petitioner that the appeal of the petitioner was filed before the respondent No.5, the Dy. Commissioner (Appeals) Commercial Taxes Department, Jodhpur having jurisdiction to hear the appeal, however, without there being any notice to the petitioner or without any cogent reason, the appeal has been transferred to the respondent No.4 by order Annex.2 dated 31.07.2006. 4. Learned counsel appearing for the respondent Commercial Taxes Department submits that Section 37 of the Rajasthan Value Added Tax Act, 2003 deals with the transfer of the case and the case has rightly been transferred by the respondent Additional Commissioner. 5. On scrutiny of the material available on record, more particularly the order Annex.2 dated 31.07.2006, in my view, the case has been transferred in violation of the principles of natural justice and the order transferring the appeal is bereft of any reason. In the circumstances, therefore, the order impugned cannot sustain and is liable to be set aside. 6. Accordingly, the writ petition is allowed. The order impugned Annex.2 dated 31.07.2006 and the consequential order Annex.6 are set aside and it is ordered that let the appeal be now remitted to the respondent No.5, the Dy. Commissioner (Appeals) Commercial Taxes Department, Jodhpur, forthwith and that authority shall hear and decide the appeal on merit in accordance with law.Writ Petition Allowed. *******