THE HON’BLE SRI JUSTICE V.V.S. RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.23323 OF 2010 Dated:28.09.2010 Between: M/s. Nataraj Stationery Products (P) Limited, D.No.7-1-282/C/1/56, B.K.Guda, Sriramnagar Colony, S.R.Nagar, Hyderabad, Represented by its authorized Signatory Mr.Manohar Prasad Agarwal .. Petitioner And The Commercial Tax Officer, Sanathnagar Circle, Hyderabad .. Respondent THE HON’BLE SRI JUSTICE V.V.S. RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.23323 of 2010 ORDER: (per Hon’ble Sri Justice V.V.S.Rao) The petitioner, who is the Central Sales Tax dealer on the rolls of the respondent, was assessed for 2006-07 vide order dated 03.02.2010 in Form CST VI. The same is assailed without filing the statutory appeal. The petitioner seeks exemption from the rule of alternative remedy only on the ground that the notice was not served by the respondent under Rule 64 of the Central Sales Tax Rules, 1957 (the Rules, for brevity). A perusal of the impugned order would show that the notice, preceding the impugned order, was sent by Court “Under Certificate of Posting”. This is certainly non-compliance with Rule 64 of the Rules, which mandates the service of notice by registered post or by personal delivery. On this limited ground, which is not seriously disputed, we set aside the impugned order vide TIN No.28950244344/2006-07/(CST), dated 03.02.2010 and remit the matter to the respondent with a direction to dispose of the case within a period of six weeks from the date of receipt of a copy of this order. Needless to mention that the respondent shall issue a notice by registered post, give them an opportunity of being heard, and thereafter pass a reasoned order under communication to the petitioner. The writ petition is, accordingly, disposed of. _____________ V.V.S. RAO, J ___________________________ RAMESH RANGANATHAN, J 28.09.2010 KH