JUDGMENT The goods belonging to the petitioner has been detained by the 1st respondent alleging attempt to evade tax. Ext. P9 notice has been issued to the petitioner directing the petitioner to give cash security for the amount mentioned in Ext. P9 pending further proceedings. The petitioner challenges the same. According to the petitioner, the petitioner is not guilty of attempt to evade tax as alleged and the petitioner has no intention to evade tax also. He points out that the allegation in Ext. P9 is that the petitioner is not a registered dealer under the Kerala Value Added Tax Act and TIN number is not specifically mentioned in the documents accompanying the goods. He further points out that the petitioner had submitted application for registration prior to purchase and obtained registration subsequently. This is opposed by the learned Government Pleader, who would contend that even if this Court orders release of the goods, that shall be on the petitioner furnishing sufficient security for the amount covered by Ext. P9. Having heard both sides, I dispose of this writ petition with a direction to the 1st respondent to release the goods covered by Ext. P9 on the petitioner furnishing a bank guarantee for the amount covered by Ext. P9. The appropriate authority under the Act shall complete proceedings pursuant to Ext. P9, as expeditiously as possible, at any rate, within three months from the date of receipt of a certified copy of this judgment. The security furnished by the petitioner shall be dealt with in accordance with the final orders to be so passed.