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An individual land -owner shall be exempt from the compulsory levy of Usher Ording to Section 5 of the Zakat and Usher Ordinance 1980 if:
The production form his land is less than 948 kilograms of wheat
The production Form his land is six Wasqs of wheat
He/She is a defaulter of A . D. B . P
If the production from his land is less than 1000 kilograms of wheat or its equivalent in value in the case of other crop liabie to Usher
(A)
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