Endorsement of countersigned declaration at the last check post in West Bengal.
123. The declaration only countersigned under rule 122 and produced before the Deputy Commissioner, Assistant Commissioner, Sales Tax Officer, or Assistant Sales Tax Officer, as the case may be, in accordance with the provisions of sub-section (4) of section 80 shall, upon verification of the goods being transported in the goods vehicle with those specified in such declaration, be endorsed by him with his official seal at the last checkpost and thereafter it shall be returned to the transporter for onward movement of the vehicle to the place of destination outside West Bengal, after recording in a register the particulars given in the consignment note or in the document of like nature, as the case may be, and in the declaration contained therein and also the particulars of transhipment of goods, if any. |