The declaration duly countersigned under rule 224 and produced before Deputy Commissioner, Commercial Tax Officer, or Assistant Commercial Tax Officer, as the case may be, in accordance with the provisions of sub-section (4) of section 72 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.