(5)The copy of the documents including declaration retained at the check post shall be forwarded to the [Commercial Tax Officer or any other officer authorised by Commissioner in this behalf] [Substituted by Notification No. F-A-3-65-07-1-V (01), dated 3-1-2008.], in whose circle the place of business of the consignor or consignee, as the case may be, is situated.
