1. The petitioner is a registered dealer under the Kerala Value Added Tax Act, 2003 (hereinafter referred to as (“the KVAT Act”) and CST Act, engaged in the manufacture and trade of plywood, flush door, block board etc. A consignment of plywood was despatched by the petitioner to a consignee and, while the vehicle that was transporting the said consignment was en route to the consignee, it was detained by the first respondent who issued a notice under Section 47 (2) of the KVAT Act. It is the case of the petitioner that, although he produced all the required documents before the first respondent, the second respondent, thereafter issued a notice under Sec. 49 of the KVAT Act proposing a confiscation of the vehicle that was used to transport the consignment of plywood. It is the case of the petitioner that when, despite submitting a detailed reply to the notice received by him from the 2nd respondent, the 2nd respondent was not inclined to release the vehicle or the goods, the petitioner approached this Court through Writ Petition 25627/2010 and by Ext.P11 judgment this Court disposed the said Writ Petition directing the 2nd respondent to consider the documents produced b