13. By relying upon the said provision, the learned Government Advocate would submit that, for the purpose of perusal of the documents in question, those documents were given or shown to the petitioner / dealer and even after that has been shown to him, the petitioner cannot further seek supply of copies of the documents, which are confidential documents. Therefore, such confidentiality has to be maintained by the assessing authority, in view of Section 85(1) of the Act. Therefore, the petitioner has no right to claim the copies of the documents which are confidential one, being maintained by the assessing authority sought to be furnished to the petitioner. Instead, if those documents are shown for perusal of the petitioner dealer, that would be sufficient to meet the principles of natural justice. Therefore, in the present case, such kind of principles of natural justice since has not been violated, the petitioner cannot have any grievance that, such principle has not been followed. Therefore, on that ground, the petitioner cannot invoke the extraordinary jurisdiction of this court under Article 226 of Constitution of India, by filing the present writ petitions and if at all the petitioner has got any grievance over the orders of assessment which are impugned herein, he can prefer appeals before the appellate authority under the provisions of the Act and without exhausting such remedy, the petitioner ought not to have come before this court. Therefore, on that ground, the writ petitions are liable to be dismissed, he contended.
