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.]