(-1-) MGN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION SALES TAX APPLICATION NO.1 OF 2007 IN REFERENCE APPLICATION NO.87 OF 2005 M/s.Chandra Trading Corporation..Applicant Vs. The Commissioner of Sales Tax...Respondent Mr. P.V. Surte, for the Applicant. Mr. D.A. Nalawade, Govt. Pleader for the respondent. CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & R.S.MOHITE,JJ. R.S.MOHITE,JJ. R.S.MOHITE,JJ. DATED: 29TH FEBRUARY,2008 DATED: 29TH FEBRUARY,2008 DATED: 29TH FEBRUARY,2008 P.C.: P.C.: P.C.: . It is the case of the Applicant that one of the contentions he has urged in the Second Appeal before the Tribunal was that the order of transfer under Section 70 of the Bombay Sales Tax Act, was not passed or passed without complying with the requirements of Section 70. 2. The assessee is from Nashik. His case was transferred to Mumbai. He submitted to the jurisdiction of the A.O. at Mumbai, did not raise any objection, but participated in the proceedings. The objection was for the first time raised in Second Appeal. 3. In our opinion the order under Section 70 is (-2-) independent and any party aggrieved had to challenge that order independently. As a collateral challenge it could not have been raised in the Appeal impugning the order of assessment. Even otherwise the petitioner though an assessee from Nashik submitted to the jurisdiction of the A.O. at Mumbai. Under these circumstances in our opinion the application for reference as made would not arise and consequently Application disposed of. (R.S.MOHITE, J.) (R.S.MOHITE, J.) (R.S.MOHITE, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.)