Allowing the petition the Court held that  when the scheme itself contemplates that a declaration without payment of tax is void and non est and the declaration filed by the assessee would not be acted upon (because section 187(3) says the declaration filed shall be deemed never to have been made under the Scheme), the question of retention of the tax paid under such declaration will not arise. The provisions of section 191 cannot have any application to a situation where the tax is paid but the entire amount of tax is not paid. The scheme does not provide for the Revenue to retain the tax paid in respect of a declaration which is void and non est. Article 265 of the Constitution of India, provides that no tax shall be levied or collected except by authority of law. This would mean there must be a law, the law must authorise the tax and the tax must be levied and collected according to the law. Court held that the assessee was entitled to an adjustment by giving credit to the amount paid under the Income Declaration Scheme. (AY. 2016-17)