JUDGMENT The petitioner challenges the detention of the petitioner's goods on allegations of attempt to evade tax, by issuing Ext. P4 notice. According to the petitioner, the petitioner is not guilty of any attempt to evade tax and therefore, the petitioner's goods are not liable to be detained. The petitioner, therefore, seeks release of the goods and vehicle. This is opposed by the learned Government Pleader. Having heard both sides, I dispose of this writ petition with the following directions : The respondent shall release the goods and vehicle of the petitioner on the petitioner furnishing cash security for 50% and a bond for the balance 50% without sureties for the amount covered by Ext. P4. The appropriate authority under the Act shall complete the proceedings pursuant to Ext. P4, 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.