JUDGMENT The petitioner's goods and vehicle have been detained by the respondent on allegation of attempt to evade tax under the Kerala Value Added Tax Act. Ext. P4 notice has been issued to the petitioner stating the reasons for detention and directing the petitioner to give cash security for the amounts mentioned in Ext. P4. The petitioner is challenging Ext. P4 on the ground that there is no attempt to evade tax as alleged. Having heard the learned Government Pleader also, who opposes the prayers in the writ petition, I dispose of this writ petition with the following directions : The goods and vehicle shall be released to the petitioner on the petitioner giving cash security for 50% of the amount covered by Ext. P4 and furnishing a simple bond without sureties for the balance. 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 so passed.