Explanation:

Order XXVI of the CPC specifies various purposes for which commissions can be issued, such as examining witnesses (Rule 1), making local investigations (Rule 9), examining accounts (Rule 11), and making partitions (Rule 13). While the ultimate goal of these commissions is to gather evidence, a court does not issue a commission for the general, undefined purpose 'to collect evidence'. Commissions are issued for specific, defined tasks of evidence gathering.