JUDGMENT 1. We think that the finding of fact by the learned Judge that the practice was to render accounts and make payments at Shahjahanpur is fatal to this application. As has often been said, evidence may be looked into in an application in revision to see whether the jurisdiction of the Court has been properly exercised, but if there is a conflict of evidence and an issue of fact has been found in one way, the Re-visional Court does not revise the finding of fact. Under these circumstances, the application is rejected with costs.