Wealth-tax declaration: assent to apply final High Court or Supreme Court decision on identical legal question. Form DB under section 18C(1) requires an assessee to declare that an identical question of law is pending before a High Court or the Supreme Court, identify the referenced case and assessment year, enclose the statement of the case and relevant judgments or grounds of appeal, agree to apply the final decision in that referenced case to the assessee's case, and undertake not to raise the same question in further appeals; the declaration must be signed, verified, state the declarant's capacity and address, and be filed in duplicate or triplicate as required.