1. The appellants firm carries on business at Penang, and the plaintiff, who lives at Negapatam in this Presidency and does business there, sent several consignments of rice to the defendant for sale on commission. He now sues for recovering the price of the last two consignments, amounting to 200 lags of rice. The only question that requires decision on appeal is whether the Negapatam Court had jurisdiction to entertain the suit. The contention of the appellant is that the defendant was not to make payment to the plaintiff at Negpatam but all that he was under obligation to do was to send Hundials from Penang to the address of the plaintiff and the plaintiff was to receive money due on those Hundials.

2. The main basis of his defence rests on the decision of the House of Lords in Comber v. Leyland (1898) A.C. 524 : 67 L.J.Q.B. 884 : 79 L.T. 180. There the question was whether the English Court could issue writs out of jurisdiction under Order XI, rule 1 (e), with respect to a breach of contract on the part of the respondent who carried on business at Perumbuco and to whom the plaintiff (appellant) had sent goods for sale there and who was to keep the sale proceeds, apart fr