Declaration under section 214: prescribed Form 149 mandates verified submissions for the Indirect Tax Dispute Resolution Scheme. A prescribed statutory declaration under section 214 requires submission in duplicate to the designated authority using the prescribed form, with specified fields for declarant identity, registration where applicable, order and appeal particulars, amounts demanded and deposited, and any other relevant information. The declarant must verify the accuracy of entries, confirm non disqualification under the statute, and state capacity and competence to make the declaration. Procedural requirements mandate separate filings per appeal, completion of all columns (marking irrelevant entries as 'Not applicable'), and disclosure of any deposits, with submission to the Commissioner notified as designated authority.