JUDGMENT The petitioner is a registered dealer under the Kerala Value Added Tax Act, 2003 and Central Sales Tax Act, 1956. As per Ext. P1 invoice, the petitioner was transporting a lorry load of C grade plywood interstate in truck No. TN-18C 3874. However, the vehicle has been detained as per Ext. P3 by the respondent at the Walayar Check-post. As per Ext. P3 certain discrepancies have been noted and action has been initiated against the petitioner under Section 47(2) of the KVAT Act, 2003. The petitioner seeks release of the detained goods. The learned Govt. Pleader opposes release of the goods by pointing out that any release could be only on the petitioner furnishing sufficient security. Counsel for the petitioner submits that the petitioner is ready to furnish bank guarantee to the satisfaction of the respondent. In the above circumstances, this writ petition is disposed of directing the respondent to release the detained goods and the truck bearing registration No. TN-18C 3874 to the petitioner on his furnishing a bank guarantee for the amount demanded to the satisfaction of the respondent. Issue copy today itself.