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[PART IIIA

AVOIDANCE OF REPETITIVE APPEALS

Declaration under section 158A.

16.   (1) The declaration referred to in sub-section (1) of section 158A shall be in Form No. 8 and shall be verified in the manner indicated therein.

(2) The declaration and the verification referred to in sub-rule (1) shall be signed by the person specified in sub-rule (2) of rule 45.

(3) The declaration referred to in sub-rule (1) shall,-

          (a)  in a case where it is furnished to the [Deputy Commissioner (Appeals)] or the Commissioner (Appeals), be in duplicate, and

          (b)  in a case where it is furnished to the Appellate Tribunal, be in triplicate.]