(2)A separate declaration shall be filed for each case.Explanation. - For the purpose of this rule, a "case" means -(a)a show cause notice, or one or more appeal arising out of such notice which is pending as on the 30th day of June, 2019; or(b)an amount in arrears; or(c)an enquiry or investigation or audit where the amount is quantified on or before the 30th day of June, 2019; or(d)a voluntary disclosure.
