JUDGMENT The petitioner is a registered dealer under the Kerala Value Added Tax Act. The petitioner's goods and vehicle have been detained as per Ext. P5 proceedings on allegation of attempt to evade tax. The petitioner is challenging the same, seeking the following reliefs : "1. Issue a Writ of Certiorari quashing Exhibit - P5 notice issued by the respondent. 2. Issue a Writ of Mandamus directing the respondent to release the consignment and the vehicle No. TN 21K 7477." I have heard the learned Government Pleader also. After hearing both sides, I am satisfied that the goods and vehicle can be released on the petitioner furnishing bank guarantee for the amounts demanded as per Ext. P5. Accordingly, this writ petition is disposed of with the following directions : The respondent is directed to release the goods and vehicle on the petitioner furnishing bank guarantee as security for the amounts covered by Ext. P5. The appropriate authority under the Act shall complete the proceedings pursuant to Ext. P5, after affording an opportunity of being heard to the petitioner, as expeditiously as possible, at any rate, within three months from the date of receipt of a copy of this judgment. The security furnished by the petitioner shall be dealt with in accordance with the final orders to be passed.