Rule 4C - Avoidance of repetitive appeals - Wealth Tax Rules, 1957

1 [ Avoidance of repetitive appeals. 4C. (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 2 [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.] ---------------------- Notes:- 1. Inserted vide Wealth-tax (Second Amendment) Rules, 1984, w.e.f. 1-10-1984. 2. Substituted vide Wealth-tax (Second Amendment) Rules, 1989, w.r.e.f. 1-4-1988. Before it was read as:- Appellate Assistant Commissioner