After extra attempt I was able to solve the issue by following answer on question below. Realtime database emulator ignores database.rules.json

1. created realtime database rule file called database.rules.json and wrote below

   { "rules": { ".read": false, ".write": false, "test" : {".indexOn" : ["t"]} } }

2. on .firebaserc file added database setting

3. on firebase.json added database setting