(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.
