JUDGMENT :- This is an appeal preferred against the decree and judgment of the learned Subordinate Judge of South Kanara in O. S. No. 83 of 1952.

2. The facts of this case have been fully set out in the judgment of the lower court and need not be recapitulated.

3. The controversy between the parties in the lower court and here relates to the question of jurisdiction viz., whether the suit should be instituted in Mangalore as the plaintiffs contend or in Cawnpur as the defendants contend it should have been done.

4. In order to understand this controversy the following relevant facts may be borne in mind. The plaintiffs are four merchants of whom two are conducting business at Mangalore, one is carrying on business at Cannanore and one is carrying on business at Tellicherry. The defendants consist of two partnership firms carrying on business at Cawnpur in the United Provinces dealing in sugar.

5. On 5-1-1951 under Ex. B-1 the first plaintiff approached the first defendant requesting the latter to give him a firm selling offer for 5000 bags or available quantity of free market sugar for April 1951 or suitable delivery indicating the rate, grade and time of delivery and at the