(1) There shall be constituted (a) a Tehsil or Taluqa Zakat and Ushr Committee in each tehsil or taluqa : Provided that, if the Provincial Council so directs in respect of any sub-tehsil, a Tehsil Zakat and Ushr Committee may be constituted in the sub-tehsil ; and, where a Committee is constituted in a sub-tehsil, such Committee and such su...