Withholding of VAT refund under section 39 requires security or hold pending proceedings before refund is processed. The notice informs a dealer that a refund claim filed in Form DVAT 21 is either put on hold because specified proceedings have commenced or can be granted only upon furnishing a security/additional security and proof thereof by a stated deadline, with particulars of the dealer, refund claim, reasons for withholding, security amount and deadline to be provided on the Commissioner's form.