1. We have heard at length the learned counsel for the appellants and the respondents. Admit. Learned counsel appearing for respective respondents waive service. By consent, heard forthwith.

2. Since common questions of law and facts arise in both these appeals, they were heard together and are being disposed of by this common judgment.

3. The short but very important point which arises for consideration in both these appeals is whether an insolvency notice can be issued under Section 9 (2) of the Presidency-Towns Insolvency Act, 1909, hereinafter called as “the Insolvency Act”, on the basis of a recovery certificate issued under the provisions of the Recovery of Debts Due to Banks and Financial Institutions Act, 1994, hereinafter called as “the RD Act”.

4. As a prelude to the above point for consideration, it would be necessary to ascertain the meaning of “decree or order “ under Section 9 (2) of the Insolvency Act as well as that of the expression “of any Court” under Section 9 (1) (e) of the Insolvency Act. It would be also necessary to know whether the Tribunal constituted under the RD Act is the Court within the meaning of the said e