“Therefore, in light of observations made by the Division Bench, UGC Regulations, 2018 do not apply upon petitioners. There is another reason as well not to accept the alternative case of petitioners, because petitioners have already applied and participated as per the eligibility criteria prescribed in the advertisement dated 18.12.2020, therefore, they are estopped under law to abide by the such qualification and it is not permissible in law for the petitioner to rely upon some additional qualification for claiming eligibility by placing reliance on UGC Regulations, 2018. Once petitioners failed to establish their qualification of MBA to be eligible qualification for the post in question in terms of advertisement dated 18.12.2020, the alternative case that the MBA be treated as allied subject to the Business Administration, if do not fall in the related subject cannot be accepted. At the cost of repetition, it is noteworthy to mention here that though even as per qualification prescribed in the UGC Regulations, 2018, petitioners have not been found eligible as the MBA has not been determined to be the allied subject of Business Administration for the purpose of appointment of teachers in Colleges.