Avoidance of  repetitive appeals.

4C. (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 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.