Law:

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    (a) Sind Land Revenue Code (X of 1879), S. 149-Amount "fixed, determined or established"-Relevant Act not making provi sion for fixing, determining or establishing amount due-Document showing amount being due by taking accounts, not a "certificate" envisaged by S. 149-Amount not recoverable as land revenue-- Sind Foodgrains Nationalisation Board Act (XIX of 1951), S. 6.   There is a lacuna in the Sind Foodgrains Nationalisation Board Act, 1951, in that the Act does not provide for the "deter mination" of amount due as envisaged under section 149, Sind Land Revenue Code, 1879.   Inasmuch as the dues claimed by Government from the other party are not fixed, determined and established, they cannot be recovered as arrears of land revenue from such party.   Besides, the statement of account filed by Government was at most a statement of a claim made by Government upon the party. This claim having been denied and disputed by the party cannot amount to a certificate such as is envisaged by section 149 of the Sind Land Revenue Code, 1879 or section 46 (2) of the Income-tax Act, 1922.   Abdul Latif v. The Government of West Pakistan P L D 1962 S C 384 ref.   [Judgment of Karachi Bench in Suit No. 169/1953 ref.]   Wharton's "Law Lexicon", Fourteenth Edition, at page 355.   (b) Contract Act (IX of 1872), S. 74, Exception-Bond not specifying specific amount liable to be forfeited in an eventuality --Section 74, inapplicable. JUDGMENT   RAYMOND, J.-This is a Civil First Appeal from the judgment and decree of the learned District Judge, Dadu, (Mr. Azizullah M. Memon) decreeing the suit of the plaintiff/respondent No. 1 with the exception of the alternative relief sought in the plaint namely a claim for rendition of accounts.     The plaintiff/respondent No. 1 filed this suit in the District Court, Dadu, against thethree appellants and the respondent No. 2. It was the case of the plaintiff that in or about October 1949, he was appointed as an agent by the then newly-constituted Sind Foodgrains Nationalisation Board for the purchase of rice on behalf of the Government of…