In a code language, 'DINESH' is coded as $12-27-42-15-57-24$ and 'VIRAT' is coded as $66-27-54-3-60$. How will 'GAUTAM' be coded in the same language?

Let's investigate the relation between the letters and their corresponding numeric code values:
For DINESH:

* $\text{D}(4)\times 3=12$
* $\text{I}(9)\times 3=27$
* $\text{N}(14)\times 3=42$
* $\text{E}(5)\times 3=15$
* $\text{S}(19)\times 3=57$
* $\text{H}(8)\times 3=24$

For VIRAT:

* $\text{V}(22)\times 3=66$
* $\text{I}(9)\times 3=27$
* $\text{R}(18)\times 3=54$
* $\text{A}(1)\times 3=3$
* $\text{T}(20)\times 3=60$

The logic is: $\text{Code}=\text{Alphabetical position number}\times 3$.

Applying this same logic to GAUTAM:

* $\text{G}(7)\times 3=21$
* $\text{A}(1)\times 3=3$
* $\text{U}(21)\times 3=63$
* $\text{T}(20)\times 3=60$
* $\text{A}(1)\times 3=3$
* $\text{M}(13)\times 3=39$

Thus, 'GAUTAM' is coded as 21-3-63-60-3-39.