Section 66(1) in The Rajasthan Sales Tax Rules, 1995
(1)Where the Commissioner on the basis of information in his possession is of the opinion that an authorised Sales Tax Practitioner is prima facie guilty of misconduct in connection with any sales tax proceedings, he shall frame definite charges against the Sales Tax Practitioner and shall communicate them in writing him, together with a statement of the allegations in support of the charges. The authorised Sales Tax Practitioner shall be required to submit within such time, as the case may be specified by the Commissioner, a written statement of his defence and also state whether he desires to be heard in person.
