The declaration made by a transporter, carrier transporting agent or any other person under sub-rule(l) of rule 121 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 Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, SalesTaxOfficer or Assistant Sales Tax Officer, as the case may be, referred to in sub-rule(2) of rule 121, and the declaration along with other documents as aforesaid shall be returned to the transporter, carrier, transporting agent or any other person:

Provided that where the declaration made by the transporter, carrier or transporting agent or any other person as per the provisions of subsection (1) of section 80 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 outsideWest Bengal, is intercepted again by the said authority.