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 47[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.]|