H.R. Panwar, J. - (1.) By the instant writ petition under Art. 226 of the Constitution of India, the petitioner has challenged the order Annex.2 dt. 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 dt. 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 dt. 31.07.2006.;