JUDGMENT

Stanley, J. - The action was brought in this case by Mr. Fink as Receiver of the estate of Sewbux Sureka, deceased, against the two defendants carrying on business in co-partnership as merchants at Mandalay, Rangoon and Calcutta, and at the time the writ was issued, in Rangoon and Calcutta, under the name and style of Buldeo Dass Jowala Persaud, for the recovery of a sum of Rs. 1,780-4-2 in respect of the rent of a house in Mandalay, and for recovery of a sum of Rs. 587-8, being the price of goods sold by the defendants for Sewbux Sureka and also for interest on these respective sums.

2. Neither of the defendants has appeared to give evidence, but in their statement of defence they rely upon the Statute of Limitation, and they also say that this Court has no jurisdiction to entertain the suit on the ground which I shall presently refer to. The defendant Jowala Persaud, who is a son of the defendant Buldeo Dass, also alleges in his statement of defence that he is not and never was a partner with Buldeo Dass in any business in Calcutta.

3. The first question for determination is the question of jurisdiction. In the statement of claim there is no averment that the agreements, in