Tds on transporter

If case is selected for scrutiny , than of course yes.  

no i am not asking if selected for scrutiny i am asking in general we take declaration and if the transporter states he owns less than 10 vehicles in letter head for a previous year should that be vetted by income tax department is the question 

No , How will they examined as declaration is not filed.Indirectly you are giving details of transporter in TDS returns you filed quaterly i.e amount of payment made , Pan of transporter etc. If transporter making false declaration he will penalised in respected Income Tax provisions , once it comes to notice of income tax departement.