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4C. Avoidance of repetitive appeals. (1) The declaration referred to in sub-section(1) of section 18C shall be in Form DB 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 section 15A. (3) The declaration referred to in sub-rule (1) shall,— (a ) in a case where it is furnished to the 40[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.]
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