Is it possible to write a return array in If clause

I have a code for my website where i want certain usergroups to view certain files/filesextensions.
i have defined all prefererences in a return array and then simply made two of them, showing one if usergroup equals (eg $k=1), showing two if usergroup equals $k2.

but it does not work and i dont know why… any ideas? this is my code below..
thanks for your help in advance!

$k=1,2,3 depending on premium user level

if ($k==1) {

  return array(

    // Basic settings
    'hide_dot_files'            => true,
    'list_folders_first'        => true,
    'list_sort_order'           => 'natcasesort',
    'theme_name'                => 'bootstrap',
    'external_links_new_window' => true,
    // Hidden files
    'hidden_files' => array(
        '.ht*',
        '*/.ht*',
        'resources',
        'resources/*',
        'analytics.inc',
        'header.php',
		'cont.php',
		 'shoutbox.php',
		  'userinfo.php',
		  'stats.php',
		  'stats.html',
        'footer.php',
		'phpSecurePages/*',
		'phpSecurePages',
		'uploadify',
		        '*.docx',
		'*.pdf',
		'*.jpg',
		'*.jpeg',
		'*.doc',
		'*.PDF',
		'*.JPG',
		'*.JPEG',
		'*.DOC',
    etc

); 
      } else 
      { 
      return array(

    // Basic settings
    'hide_dot_files'            => true,
    'list_folders_first'        => true,
    'list_sort_order'           => 'natcasesort',
    'theme_name'                => 'bootstrap',
    'external_links_new_window' => true,
    // Hidden files
    'hidden_files' => array(
        '.ht*',
        '*/.ht*',
        'resources',
        'resources/*',
        'analytics.inc',
        'header.php',
		'cont.php',
		 'shoutbox.php',
		  'userinfo.php',
		  'stats.php',
		  'stats.html',
        'footer.php',
		'phpSecurePages/*',
		'phpSecurePages',
		'uploadify',
); }


Source: stackoverflow-php