Article 48
The following rule shall be inserted in Order 77 after rule 8:—
“Joinder of Commissioners of Inland Revenue under Order 15, rule 6(2)(b)(ii)
8ANothing in Order 15, rule 6(2)(b)(ii), shall be construed as enabling the Commissioners of Inland Revenue to be added as a party to any cause or matter except with their consent signified in writing or in such manner as may be authorised.”