122. Countersigning of the declaration in respect of goods transported through west Bengal at the first checkpost in West Bengal.
The declaration made by a transporter under sub-rule (1) of rule 121 and produced before any authority referred to in sub-rule (2) of that rule along with a copy of the invoice or delivery note and trip sheet as defined in the Explanation to sub-rule (1) of rule 103 in respect of the goods being transported in the goods vehicle, shall be countersigned by the Deputy Commissioner, Assistant Commissioner, Sales Tax Officer, or Assistant Sales Tax Officer, as the case may be, referred to in sub-rule (2) of rule 121, and the declaration along with the other document as aforesaid shall be returned to the transporter 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 thereafter the vehicle shall be allowed to move.