Which one of the following statements is false under the Code of Civil Procedure, 1908

(A) The explanation to section 9 provides that a suit in which the right to an office is contested is not a suit of civil nature

(B) To apply the doctrine of res sub judice it is essential that there must be two suits instituted at different times

(C) The doctrine of res judicata underlines the general principle that no one shall be twice vexed for the same cause

(D) 'Set-off' is a reciprocal acquittal of debts between the plaintiff and defendant and it has the effect of extinguishing the plaintiff's claim to the extent of the amount claimed by the defendant as a counter claim.