Jurisdiction over statutory forms in tax arrear recovery proceedings remains with the Assessing Authority, not the recovery forum.

In proceedings confined to recovery of tax arrears, the court or Magistrate cannot decide the correctness or acceptance of statutory Forms C and H; that issue lies within the Assessing Authority's domain. The recovery forum's role is limited to enforcing arrears of tax, interest and penalty, not adjudicating the validity of supporting statutory forms. The petitioner was therefore directed to approach the Assessing Authority with the forms for the relevant assessment year, and the Authority was required to decide the matter in accordance with law.

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Issues: Whether the High Court should entertain the dispute regarding production and consideration of statutory Forms C and H in proceedings initiated only for recovery of arrears, or leave the petitioner to approach the Assessing Authority.

Analysis: The proceeding before the Magistrate was confined to recovery of arrears of tax, interest and penalty under Section 42(9)(c) of the Karnataka Value Added Tax Act, 2003. The Magistrate's function in such proceedings was limited to recovery and did not extend to examining the validity or acceptance of statutory forms. Since the controversy regarding Forms C and H fell within the domain of the Assessing Authority, the documents sought to be produced before the High Court were not treated as fit for adjudication in the recovery proceeding.

Conclusion: The petitioner was left to approach the Assessing Authority with the requisite statutory Forms C and H for the assessment year 2013-14, and the Authority was directed to decide the matter in accordance with law.

Final Conclusion: The writ petition was not adjudicated on merits of the forms dispute and was disposed of by directing recourse to the competent assessing forum.

Ratio Decidendi: In proceedings confined to recovery of tax arrears, the court or Magistrate cannot decide the correctness or acceptance of statutory forms, as that issue lies within the exclusive province of the Assessing Authority.

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