Rule 7 Set-off and counterclaim in proceedings by and against the Crown

In proceedings by the Crown for the recovery of any taxes, duties or penalties, a defendant shall not be entitled to avail himself of any set-off or counterclaim.

In any proceedings by the Crown other than those referred to in paragraph(l), a defendant shall not be entitled to avail himself of any set-off or counterclaim arising out of a right or claim to repayment in respect of any taxes, duties or penalties.

A defendant shall not be entitled, without the leave of [^f1 the judge] (to be obtained on application of which notice has been given to the Crown before the beginning of a period of four days ending on the date of the application) to avail himself of any set-off or counterclaim if—

In proceedings against the Crown, the Crown shall not be entitled, without the leave of [ the judge or district judge as the case may be] (to be obtained on application of which notice has been given to the plaintiff before the beginning of a period of four days ending on the days of the application), to avail itself of any set-off or counterclaim if—