Section 65(1) in The Rajasthan Value Added Tax Rules, 2006
(1)Where the Commissioner on the basis of information in his possession is of the opinion that an enrolled Tax Practitioner is prima facie guilty of misconduct in connection with any proceedings, he shall frame definite charges against the Tax Practitioner and shall communicate them in writing to him, together with a statement of the allegations in support of the charges. The enrolled Tax Practitioner shall be required to submit within such time, as may be specified by the Commissioner, a written statement of his defence and also state whether he desires to be heard in person.
