The procedure relating to recovery of Usher in case of Non payment under section 17 has been laid down in :

Zakat and Usher rules 1980

Zakat and Usher ordinance 1980

Zakat and Usher rules 1983

Zakat and Usher rules 1987

The procedure relating to recovery of Usher in case of Non payment under section 17 has been laid down in Zakat and Usher rules 1980