Section 32(2)(ii) in The Rajasthan Accounts Service Rules, 1954
(ii)Provided further that a member of the Service, who irrespective of his seniority, is appointed earlier to a senior grade post declared to be commercial nature on account of his being a Chartered Accountant, shall not rank senior in the senior grade in relation to other members of the Service, who although senior to him in the ordinary grade are appointed subsequent to him to the senior grade, unless such subsequent appointment is made after the date on which a Chartered Accountant would have been appointed to the senior grade by regular promotion on the basis of seniority after completion of nine years' service in the ordinary grade, had he not been appointed to senior grade post declared to be of a commercial nature.