(A) Evidence-Evidence on commission- Not formally tendered-Evidence cannot be rejected. Where evidence has been taken, on commission the fact that it has not been formally tendered cannot be a ground for rejecting it from being taken in evidence; 36 Cal 566 and 30 Cal 999, Disting.(Para 6C2) (B) Jurisdiction-Partnership contract by P and D firms with head offices at Calcutta -P firm having branch in Muzaffarpur district-Contract that jute' be purchased by P at K in Muzaffarpur and sold at Calcutta by D-Suit by P for dissolution and accounts-Accounts of partnership kept at Calcutta-Purchase at K held not carrying on of business-Hence Muzaffarpur Court held had no jurisdiction. A contract of partnership was entered into by P firm with D firm both of whom had their head offices at Calcutta. The P firm had a branch in the district of Muzaffarpur; the contract was that jute was to be purchased by the P firm at K in the Muzaffarpur district; and was to be sent to Calcutta to the D firm for sale. A suit for dissolution of partnership and rendition of accounts was instituted in the Muzaffarpur Court by the P firm; accounts of partnership, i.e., the accounts of sale and of profit and loss of the business were kept at Calcutta: ....