The Superintendent of Taxes or Inspector of Taxes shall on being satisfied about the correctness of the statement made and particulars contained in a declaration in Form XXIV, countersign the railway receipt, bill of lading or other documents and shall seal it with his official seal. All the three copies of the declaration made by the dealer shall be endorsed with the number of railway receipt, bill of lading or other documents as the case may be and the date of countersignature of the aforesaid documents and these shall be signed by the Superintendent or Inspector and sealed with his official seal. Two copies of the declaration shall thereupon be returned to the dealer and the other copy retained by the Superintendent or Inspector of Taxes for office records.
