dividend revocation

also will the answer be different if the company doesn't have any accumulated profits?

Once a dividend is declared it becomes a liability for the company to pay the dividend within 30 days from the date of declaration.

Revocation is possible in 2 cases
1. in case of ultra virus.
2. in case the going concern of the company is affected.

In the given situation the dividend cannot be revoked , the company has to pay the dividend.

but the dividened declared is not as per the provisions of section 123. will it make a difference?