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. The petitioner challenges Ext. P1 notice issued in this regard. According to the petitioner there is no attempt to evade tax. Therefore the petitioner is entitled to release of the goods and vehicle, is the contention raised. This is opposed by the learned Government Pleader. Having heard both sides, I dispose of this writ petition with the following directions : The goods and vehicle shall be released to the petitioner on the petitioner depositing 50% of the amounts covered by Ext. P1 and furnishing a simple bond without sureties for the balance amount. The appropriate authority under the Act shall complete the proceedings pursuant to Ext. P1 notice as expeditiously as possible, at any rate, within 3 months from the date of receipt of a copy of this judgment. The security furnished shall be dealt with in accordance with the final orders to be passed.