Section 10(1) in Rajasthan Civil Services (Pension) Rules, 1996
(1)No pensioner who, while in service, belonged to the Rajasthan Commercial Taxes Service, or who, having been a member of any other State Service retired from a post under the Department of Finance, shall set up practice before the expiry of two years from the date of his retirement -(a)in any area which was within the local limit of his jurisdiction during the last three years immediately before his retirement;(b)in areas other than those referred to in clause (a) without the previous sanction of the Governor;
