Section 10(ii) in Rajasthan Motor Vehicles Taxation Rules, 1951
(ii)Where there is more than one Taxation Officer in a district, they shall have concurrent jurisdiction subject to any order which the Transport commissioner may make for the distribution and allocation of the work to be performed by them. The Transport Commissioner may on an application of an owner or suo moto, after giving the owner a reasonable opportunity of being heard and after recording his reasons in writing for doing so transfer any case from one Taxation Officer to another Taxation Officer].
