Set-off signifies counterclaim; a cross debt or demand; a distinct claim filed or set up by the defendant against the plaintiff's demand. Set-off laying a claim by way of damages with regard to a sum of money not ascertained but could be determined only after enquiry cannot be allowed under Order 8, rule 6 of the Code. [M/S Eastern Federal Union Insurance co. Ltd. vs. M/S Qureshi Brothers (1966) 18 DLR 62]

Order VIII, rule 6 of the Code dealing with set-off clearly lays down that the the­ following conditions must exist for the applicability of the rule;

(a) the suit must be for recovery of money,

(b) the claim demanded to be set-off must be an ascertained sum of money,

(c) it must be legally recoverable from the plaintiff,

(d) it must not exceed the pecuniary jurisdiction of the Court,

(e) both par­ties must fill the same character as they fill in the plaintiff's suit,

(f) the claim must be made at the first hearing unless permitted by the Court to do so afterwards. [Murguba Khatun vs. Shahifur Reza (1978) 30 DLR 180]

See, Ord. VIII r. 6, Ord. XXI r. 19 of the Code of Civil Procedure, 1908.