Assessee opted for Vivad se Vishwas Scheme . The application was accepted and assessee was directed to pay a sum of Rs. 1 crore by 30-9-2021.  Bank account of assessee was attached by Income-tax department on 2-8-2021 and revenue appropriated Rs. 93 lakhs by encashing cheques leaving a balance of Rs. 7 lakhs .  Thereafter, revenue appropriated from assessee’s bank Rs. 17 lakhs on ground that balance amount of Rs. 7 lakhs was not appropriated by due date . On writ  the Court held  that the assessee’s account was attached by Income tax department and assessee had surplus of amount to meet out liability under scheme, there would be no justification in recovering amount in excess of which was to be paid when Rs. 93 lakhs was recovered by assessee on or before 30-9-2021.  Only Rs. 7 lakhs was payable, balance amount after appropriation was to be refunded to assessee . Accordingly  the writ petition is allowed by directing the revenue to refund a sum of Rs. 9.32 lakhs as expeditiously as possible and  accept the declation as per the law .  (AY. 2012-13)(SJ)