Civil P.C. (5 of 1908) , O.14 R.2, S.107, S.104— Issues framed in suit - Court declining to decide issue of jurisdiction as preliminary issue - Evidence recorded on all issues - Return of plaint on finding of want of jurisdiction without deciding remaining issues is invalid - High Court in appeal will not go into merits of finding on issue of jurisdiction @page-Guj96- It will also not resort to S.151 for that purpose - Ss.104 and 107 do not prevent High Court from remanding case to trial court for giving findings on all issues. The spirit behind O.14 R.2 is to have all issues decided at a time, except where an issue of law only arises as contemplated in O.14 R.2 and even in the latter case the legislature has clothed the court with a discretion as stated therein, in view of O.14 R.2. Where in a suit (regarding money claim) issues are framed and the Court declines to decide the issue of jurisdiction as a preliminary issue and proceeds to record evidence on all the issues, it is not open to the court in such case to give a finding only on the issue of jurisdiction and order return of plaint for presentation to the proper court on the ground that the Court had no jurisdiction. Such a course is not permissible under the law in view of the mandate under O.14 R.2 and in view of that clear mandate the High Court in appeal will not enter into the meri....