3. Form of declaration and the manner of verification thereof.- (1) The declaration, under section 94, in respect of tax arrears and the amount payable under the Scheme shall be made in Form 1. (2) The declaration under sub-rule (1) shall be furnished in duplicate and shall be verified in the manner laid down in the said Form 1 and shall be signed by the person making such declaration or by any person authorised by him in this behalf. (3) The designated authority on receipt of declaration shall issue, a receipt in acknowledgement thereof. | 