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Charge and collection of Ushr

(1) Subject to the other provisions of this Ordinance, there shall be charged and collected, on compulsory basis, in such manner as is laid down in section 6, and as may be prescribed, from every land-owner, grantee, allottee, lessee, leaseholder or land-holder (other than a person excluded from the definition of sahib-e-nisab) Ushr at the rate ...


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