try these changing the ip address 202.54.1.20 to your server ip address.

iptables -A INPUT -p tcp -s 0/0 --sport 1024:65535 -d 202.54.1.20 --dport 110 -m state --state NEW,ESTABLISHED -j ACCEPT

iptables -A OUTPUT -p tcp -s 202.54.1.20 --sport 110 -d 0/0 --dport 1024:65535 -m state --state ESTABLISHED -j ACCEPT