Explanation:

- Order 14, Rule 3: This order deals with the materials from which issues may be framed in the Code of Civil Procedure. It elaborates on the elements that assist the court in determining the issues involved in a trial.

- This is the correct answer.

- Order 12, Rule 5: This order addresses the procedure related to admissions and the judgment based on such admissions.

- Order 17, Rule 13: Concerns the consequences of non-appearance by parties on an adjourned day, allowing the court to proceed ex parte or dismiss the case.

- Order 6, Rule 10: Provides guidance on the procedure for striking out or adding the names of parties improperly joined.