The declaration made by a transporter under sub-rule(l) of rule 223 and produced before any authority referred to in sub-rule (2) of that rule along with a copy of the invoice, consignment note or delivery note in respect of the goods being transported in the goods vehicle, shall, after noting down in the said declaration the date, time and place of interception of the goods vehicle, be countersigned by the Joint Commissioner, Deputy Commissioner, Sales Tax Officer or Assistant Sales Tax Officer, as the case may be, referred to in sub-rule (2) of rule 223, and the declaration along with other documents as aforesaid shall be returned to the transporter:

Provided that where the declaration made by the transporter, as per the provisions of sub-section (1) of section 72 has already been countersigned under this rule, such countersigned declaration shall not be countersigned again by the authority referred to in this rule where the goods vehicle transporting the goods, during its transit from the place of entry into West Bengal and ultimate exit of the goods vehicle outside West Bengal, is intercepted again by the said authority.