In clause (xxxlv’-a) of Section 2 of Zakat and Ushr Ordinance, 1980 “Taluqa Committee” means:

A. A Committee at Patwar Circle Level constituted under Section 17
B. A Committee. at Thana Level constituted under Section 17
C. A Committee at Village Level constituted under Section 17
D. A Committee at Tehsil Level constituted under Section 17