As regards section 20 of the Code of Civil Procedure, 1908, which of the following statements is correct?

• A. The suit should be instituted in a court of the lowest class which is before it to try it.
• B. The suit shall be instituted in the Court within the jurisdiction of whose local limits the defendant actually and voluntarily resides or carries on business or himself acts for profit.
• C. The suit shall be instituted in the court within whose local limits the cause of action arises wholly or in part.
• D. All of the above are true.