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.]