AVOIDANCE OF REPETITIVE APPEALS

16. Declaration under section 158A.

(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 79[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.]