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.]