The assessee filed a writ petition challenging a portion of Circular No. 2 of 2017 dated January 18, 2017 ([2017] 390 ITR (St.) 125) by which the Board disabled a person from seeking adjustment of the cash seized by the Department and deposited in the public deposit account, towards payment of tax, surcharge and penalty under the Scheme. The Court held that, retention was held to be valid however  the  Court directed to  release of small part of seized amount. The Court also observed that  release would not hamper either any investigation or further proceedings on the part of the Department.