Section 23(6)(d) in The Rajasthan Sales Tax Rules, 1995
(d)The issuing authority shall with-hold the issue of declaration forms to the applicant if he has defaulted-(i)in making payment of any outstanding demand; or(ii)in paying tax under the provisions of section 25; or(iii)in furnishing any return or returns in accordance with the provisions of section 26 and rule 19 of these rules;