JUDGMENT Goods and vehicle belonging to the petitioner have been detained alleging attempt to evade tax by issuing Ext. P5 notice demanding cash security for the amount covered by Ext. P5. According to the petitioner, the petitioner has not attempted to evade tax and therefore the goods and vehicle are liable to be released unconditionally. This is opposed by the learned Government Pleader, who points out that sufficient reasons have been stated in Ext. P5 for suspecting evasion of tax. Having heard both sides, I dispose of this writ petition with a direction to the 2nd respondent to release the goods and vehicle to the petitioner on the petitioner furnishing simple bond without sureties for the amount covered by Ext. P5. The appropriate authority under the Act shall complete the proceedings pursuant to Ext. P5, as expeditiously as possible, at any rate, within 3 months from the date of receipt of a copy of this judgment. The security shall be dealt with in accordance with the final orders to be passed.