( 1 ) ONE Giri Mohan Mallick obtained a decree for costs on the 9th August, 1958, against respondent Raja Janaki Nath Roy, Narendra Nath Roy and Co. (Private) Ltd. The company went into liquidation on the 6th February 1958. Giri Mohan Mallick died intestate leaving behind him the appellants as his heirs. On the 9th August, 1958 the appellants started Title Execution Case No. 40 of 1958 for executing the aforesaid decree for costs against the respondent company, in the execution case the company was not described as being "in liquidation". By an order dated the 18th May, 1959, the liquidators of the company were brought on the record of the execution case as co-judgment debtors. On the 18th July, 1958 the liquidators filed Misc. Case No. 44 of 1959 objecting to the execution or the decree. The misc case was dismissed by the executing court on the 29th April, 1960. The liquidators preferred an appeal from this order. On the 21st February, 1961 the Additional District Judge allowed the appeal. The decree-holders have now preferred this appeal against the order dated the 21st February, 1961. By his judgment dated the 21st February, 1961, the Additional District Judg