31. In every case in which the cause of action is a stated or settled account, it shall be alleged with particulars but in any case in which a statement of account is relied on by way of evidence or admission of any other cause of action which is pleaded, it need not be alleged in the pleadings. 32. Where, in any action, a defence of tender before action is pleaded, the defendant shall pay into Court in accordance with rule 1 of Order 31, the amount alleged to have been tendered and the tender shall not be available as a defence unless and until payment into court has been made. 33. Where a claim by a defendant to a sum of money (whether of an ascertained amount or not) is relied on as defence to the whole or part of a claim made by the plaintiff, it may be included in the defence and set-off against the plaintiff's claim, whether or not it is also added as a counter-claim. 34. Where in any action a set-off or counter-claim is established as a defence against the plaintiff's claim, the court may, if the balance is in favour of the defendant, give judgment for the defendant for the balance or otherwise adjudge to the defendant such relief as he may be entitled to upon the merits of the case. (2) Paragraph (1) of this rule shall apply mutatis mutandis where the balance is in favour of the plaintiff. 35. (1) The pleadings in an action shall be deemed to be closed(a) at the expiration of 30 days after service of the reply or if there is no reply but only a defence to counterclaim, after service of the defence to counter-claim; or (b) if neither a reply nor a defence to counter-claim is served, at the expiration of 30 days after service of the defence. (2) The pleadings in an action shall be deemed to be closed at the time provided by paragraph (1) of this rule notwithstanding that any request or order for particulars has been made but has not been complied with at that time. Order 26 Amendment 1. The Court or a Judge in chambers may, at any time and on such terms as to costs or otherwise as the court or Judge may think just, amend any defect or error in any proceedings and all necessary amendments shall be made for the purpose of determining the real question or issue raised by or depending on the proceedings. 2. The Court or a Judge in chambers may, at any stage of the proceedings allow either party to alter or amend his endorsement or pleadings in such manner and on such terms as may be just and all such amendments shall be made as may be necessary for the purpose of determining the real questions in controversy between the parties. 3. Application for leave to amend may be made by either party to a Judge in chambers or to the Court at the trial of the action and the amendment may be allowed upon such terms as to costs or otherwise as may be just. 4. If a party who has obtained an order for leave to amend does not amend accordingly within the time limited for that purpose by the order, or if no time is thereby limited, then, within fourteen days from the date of the order, the order to amend shall, on the expiration of such limited time as aforesaid, or such fourteen days as the case may be, become ipso facto void unless the time is extended by the Court or a Judge. 5. Whenever any endorsement or pleading is amended, the court or the Judge in chambers, as the case may be, may order that a copy of the document as amended shall be filed in the Registry and served on all parties to the action. 6. Whenever any endorsement or pleading is amended, the indorsement or pleading when amended shall be marked, with the date of the order, if any, under which it is so amended and of the day on which the amendment is made, in manner following, that is to say"Amended ........................ day of ........................ pursuant to order of .............................. dated the .............................. of ................................."