on the person in possession of the goods and no leave to issue the warrant shall be required under Order 25, Rule 6.
(6) Where, after the making of an order under paragraph(a) or paragraph (b) of section 12 (4) of the Act of 1938, the plaintiff proposes, in pursuance of section 19( 1 ) of the Act of 1964, to make or proceed with a claim for the payment of money, he shall apply on notice to the defendant for an order for payment of the money and, if the claim has not already been made in the action, particulars of the claim shall be given in or annexed to the notice.
(7) In this Rule 'guarantor' includes a person who, at the request (express or implied) of the hirer under a hire-purchase agreement, has entered into a contract to indemnify the owner against loss which he may incur in respect of the agreement."
(3) The following paragraphs shall be substituted for paragraphs (7) and (8) of Rule 13:—
"(7) In the case of proceedings for the recovery of income tax, the cause of action shall, for the purposes of Order 2, Rule 1 (1)(b), be deemed to have arisen in part at the office of any collector of taxes by whom demand of the sum claimed has been made from the defendant.
(8) Where proceedings are brought by or against the Crown, Orders 9 and 10 shall have effect subject to the following modifications:—
(a) In proceedings by the Crown for the recovery of taxes, duties or penalties the defendant shall not be entitled to avail himself of any set-off or counterclaim and accordingly
(i)in Forms 18 and 19 paragraph (3) of the Instructions shall be deleted,
(ii)in Form 18A the words from 'or I have a COUNTER CLAIM' to 'may be struck out' shall be deleted, and
(iii)in Form 22 for the words 'Defence or Counterclaim' there shall be substituted the words 'or Defence' and paragraph (3) of the Instructions shall be deleted.
(b) In proceedings of any other nature by the Crown the defendant shall not be entitled to avail himself of any set-of for counterclaim arising out of a right or claim to repayment in respect of any taxes, duties or penalties.
(c) In any proceedings by the Crown the defendant shall not be entitled, and in any proceedings against the Crown the Crown shall not be entitled, without the leave of the judge to be obtained on application of which not less than seven clear days' notice has been given to the plaintiff, to avail himself or itself of any set-off or counterclaim
(i)if the Crown sues or is sued in the name of a Government department and the subject -matter of the set-off or counter claim does not relate to that department; or
(ii)if the Crown sues or is sued in the name of the Attorney General."
14. The following amendments shall be made in Order 49:—
(1) In Rule 2 in the definition of "Hire-purchase agreement" the words from "and also" to the end shall be omitted.
