Legal Set-off [Order VIII Rule 6] The defendant may at the first hearing of the suit i.e. the filing of the written statement may present his pleadings claiming the debt against the plaintiff by way of set-off in a suit for recovery of money instituted by the plaintiff, if the following requisites are fulfilled or in other words, we can say what are the things to be taken care of in making a claim or conditions of set-off: 1. It is a suit for recovery of money. For e.g. A sues B for Rs. 12,000. B cannot claim set-off the claim for damages for breach of contract for specific performance. 2. Claim of defendant must be for ascertained sum of money i.e. specific and certain. For e.g. A sues B on a bill of exchange. B alleges that A has wrongfully neglected to ensure B’s goods and is liable to him in compensation which he claims to set-off. The amount not being ascertained cannot be set-off. [Illustration (c) to Rule 6]. On the other hand, where A brings a suit for recovery of Rs. 5000 against B, the latter can claim set-off of Rs. 2000 for damages for house trespass committed by A as the amount is ascertained. 3. Such sum should be legally recoverable, i.e. it should not be time barred. For e.g. A sues B for Rs. 10,000. B cannot claim set-off for any amount due to him towards salary for performing illegal activities of A. 4. It must be recoverable by the defendants or by all the defendants if more than one. For e.g. A sues B and C for Rs. 1000. B cannot set-off a debt due to him by A alone. 5. It must be recoverable from the plaintiff or all the plaintiffs if more than one. For e.g. A and B sue C for Rs. 1000. C cannot set-off a debt due to him by A alone. 6. Such sum should not exceed pecuniary limits of the jurisdiction of the court. 7. Both parties must be in same character in set-off as well as in the suits. For e.g. A dies intestate and in debt to B. In a suit for purchase money by C against B, the latter cannot claim set-off of the debt for price, for C fills two different characters, one of the vendor to B in which he sues B and the other as representative of A. [Illustration (b) to Rule 6]. Equitable Set-off [Order VIII Rule 19(3)] - Order VIII Rule 19(3) recognize equitable set-off which can be claimed by the defendants in respect of even an unascertained sum of money provided that both the cross-demands arise out of one and the same transaction [Bhupendra Narayan v. Bahadur Singh6]. For e.g. in a suit by servant against his master for salary, the latter can claim set-off for the loss sustained by him due to negligence of servant.