Section 64(5) in The Rajasthan Sales Tax Rules, 1995
(5)Where a holder of an enrollment certificate does not apply for renewal thereof under these rules, the Commissioner may, after having afforded an opportunity of being heard, debar him from practising as a Sales Tax Practitioner in future from such date as may be specified by the Commissioner and this fact shall be communicated by him to the holder of the enrollment certificate and to all the Sales Tax Authorities.
