P was a partner of a firm importing art silk yarn having his head office at Gaya and branch office at Calcutta.  He along with K at Calcutta conspired to get forget a licence, for importing art silk yarn worth Rs. 1 crore.  They went to Delhi and with the help of a person R got fabricated the licence.  On the basis of this forged licence, the goods were brought to Madras port.  They were caught and the case was handed over to the police.  P and K were prosecuted at Calcutta for forging validation of licence and fraudulently and dishonestly using it and  conspiring therefore.  It was objected to by the accused persons that Calcutta Court had no jurisdiction to try them as the offence of using forged document was committed at Madras.  Decide.