JUDGMENT The petitioner's goods and vehicle have been detained under Section 47(2) of the Kerala Value Added Tax Act alleging attempt to evade tax. Ext. P1 notice has been issued directing the petitioner to give cash security for release of the goods and vehicle pending detailed enquiry. The petitioner challenges the same. According to the petitioner, the goods were accompanied by appropriate documents as provided under the Act and therefore there is no reason for detaining the goods and vehicle and therefore there may be a direction to the 1st respondent to release the goods and vehicle unconditionally. This is opposed by the learned Government Pleader who points out that the reasons for detention of the goods are specifically mentioned in Ext. P1 and therefore even if this Court is inclined to release the goods and vehicle, that shall only be furnishing a bank guarantee for the amounts covered by Ext. P1. Having heard both parties, I dispose of this writ petition with the following directions : The 1st respondent shall release the goods and vehicle of the petitioner on the petitioner furnishing bank guarantee for the amount covered by Ext. P1. The appropriate authority under the Act shall complete the proceedings pursuant to Ext. P1 and pass final orders as expeditiously as possible at any rate within 3 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.