ORDER : 1. The only ground raised by the petitioner is that the order passed by the authority is only based on the written argument given by the department side and additional written statement. According to the petitioner, neither the copy of the written arguments nor the copy of the additional written statement, was given to the petitioner. Further, the order dated 04.05.2015 was served only on 01.10.2015. Therefore, his apprehension is that even after the copy of the written arguments given to him, such a written argument and additional argument should have been inserted in the file and thereby the impugned order is passed. Therefore, it violates the principles of natural justice. 2. Heard the learned Counsel appearing for the petitioners and the learned Additional Government Pleader appearing for the respondents. 3. This Court finds very hard to accept such an argument. In case, the petitioner received the copies of the written arguments and the additional written statement on 01.10.2015, for the past five months, he did not take any steps before the authorities concerned. Further, if this is accepted, then any assessee can simply say that the arguments or any other documents given across the table at the time of arguments and at the time of hearing, that the judgment which has been rendered on the basis of some documents which were given on the date of hearing is wrong. Probably this is filed only to circumvent the delay in filing the appeal. If such representation are allowed it will amount to opening the pandora's box. In the event of the petitioner has any right of appeal to the appellate authority, he has every right to do so. Therefore, these writ petitions are dismissed with liberty to file an appeal against the impugned orders if he is aggrieved, with delay if permitted. No costs. Consequently, the connected Miscellaneous petitions are also dismissed.