T.K.Basu, J. - (1.) The petitioner No. 1 is a firm duly registered under the Indian Partnership Act carrying on business as financiers and investors and has its principal office and/or place of business at Nos. 5 and 6, Fancy Lane, Calcutta,
(2.) The petitioners Nos. 2 and 3 are partners along with one Swapan Kumar Guha of the petitioner No. 1 firm and are citizens of India.
(3.) In its business of financiers and investors, the petitioner firm accepts loans and/or deposits from all kinds of persons for different periods repayable with interest at the rate of 12 per cent per annum.;