JUDGMENT The petitioner's goods and vehicle have been detained under section 47(2) of the Kerala Value Added Tax Act on allegation of attempt to evade tax. Ext. P4 notice has been issued to the petitioner in this regard. The petitioner challenges the same. I have heard the learned Government Pleader also. In the facts and circumstances of the case, I dispose of this writ petition with the following directions : The goods and vehicle shall be released to the petitioner on the petitioner furnishing a simple bond without sureties for the amount covered by Ext. P4. The appropriate authority under the Act shall complete proceedings pursuant to Ext. P4 notice and pass final orders expeditiously. The bond furnished by the petitioner shall be dealt with in accordance with the final orders to be passed.