Under Order 8 Rule 6 Code of Civil Procedure set-off may be permitted if-

Order 8 Rule 6 of the Code of Civil Procedure (CPC) deals with set-off.

A set-off is a right of a defendant to reduce the amount claimed by the plaintiff by deducting a debt owed to the defendant by the plaintiff. It's essentially a counterclaim, but limited to monetary claims.

Option B is correct: Set-off may be permitted if the set-off claimed by the defendant is an ascertained sum of money. Order 8 Rule 6 specifically allows set-offs where the defendant's claim against the plaintiff is for a specific, clearly defined amount of money. The amount must be readily calculable and not subject to dispute regarding its existence or quantification.

Option A is incorrect: A suit for the recovery of property doesn't automatically bar a set-off. While a set-off typically involves monetary claims, the CPC doesn't explicitly exclude set-offs in property recovery suits if a counterclaim involving a specific monetary debt exists.

Option C is incorrect: The value of the property recoverable is irrelevant to the applicability of Order 8 Rule 6. The rule focuses on the nature of the defendant's counterclaim (an ascertained sum of money), not the value of the plaintiff's claim.

Option D is incorrect: While a written statement is generally required from the defendant, the filing of a written statement itself doesn't determine the permissibility of a set-off. The key factor is whether the defendant's claim is an ascertained sum of money as per Order 8 Rule 6.