due to specific requirement from external partner, does anynody know whether B4A can be used to generate JAR files in DELVIK format (instead of APK files).
You need to express you requirement more accurately. Jar files, by definition, do not contain Dalvik code but contain Java byte code. Dalvik code is contained within an apk as .dex files.
sorry for the confusion, this is new for me as well. We need to create a dex file (JAR file is the container) that will contain Java class that implement some interface designed by us.