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it is B. Made it little bit simpler by simplifying the question
3x - 3y = 12z
3x = 12z + 3y
x = 4z + y

(1) 4z = 2 + y . So substituting value of 4z in above equation => x = 2+ y + 2 . INSUFFICIENT as we do not know y.

(2) 4z = 6 - y.So substituting value of 4z in above equation => x = 6-y +y => x = 6. SUFFICIENT.
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Value of X?

=>3x - 3y = 12z ------ (Divide it by 3)
=>x-y = 4z

St 1:
=> 4z = 2 + y
=>x - y = 2 + y
=> x = 2 + y + y
=>x = 2 + 2y

Clearly insufficient

St 2:
=>4z = 6 - y
=> x - y = 6 - y
=>x = 6 + y - y
=>x = 6

Clearly sufficient

Hence B
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If 3x – 3y = 12z, what is the value of x?

(1) 4z = 2 + y

(2) 4z = 6 – y

Generally a C trap question.
However simplify the equation which will give us a better insight

3x-3y=12z
x-y =4z

both the statements gives us equation for 4z

statement 1 - x-y= 2+y
x and y still left after solving the equation. therefore not sufficient

statement II x-y= 6-y Gives you the value of x and therefore sufficient.
...Ans B

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