JUDGMENT The petitioner challenges detention of the petitioner's goods and vehicle under Section 47(2) of the Kerala Value Added Tax Act on allegation of attempt to evade tax. Ext. P5 notice has been issued to the petitioner directing the petitioner to furnish cash security for releasing the goods and vehicle pending further proceedings. The petitioner submits that there is no attempt to evade tax. Therefore, the petitioner seeks unconditional release of the goods and vehicle. The learned Government Pleader submits that the goods and the vehicle cannot be released to the petitioner unless the entire proceedings are over pursuant to Ext. P5. He further submits that if at all this Court is inclined to release the goods and vehicle, that shall be only on the petitioner furnishing bank guarantee as security for such release. In view of the above submission of the learned Government Pleader, the learned counsel for the petitioner submits that the appropriate authority under the Act may be directed to complete proceedings pursuant to Ext. P5 notice expeditiously. Having heard both sides, I dispose of this writ petition with a direction to the appropriate authority under the Act to complete proceedings pursuant to Ext. P6, as expeditiously as possible, at any rate, within one month from the date of receipt of a certified copy of this judgment.