(1.) This appeal preferred by the appellants is against the judgment of the Division bench dated 14.12.2001 passed by the high COURT OF CALCUTTA in MAT No. 4285/2000 whereby the appeal filed by the respondents herein was allowed by setting aside the order of the learned single Judge.
(2.) Briefly stated, the facts are as follows:
(3.) In order to address the aforesaid two issues, it is necessary to have a quick survey of the provisions of rules relevant for the present purpose.