そのクエリは解決しましたが、次の 2 つのクエリをマージする必要があります。
(SELECT Zila,
COUNT(AbhidayMaster.OfficeRegId) As AbhidayPaidSansthan,
SUM(AbhidayMaster.TotalEmp) As TotalWorkerPaid
FROM PanjikaranMaster, AbhidayMaster
WHERE PanjikaranMaster.OfficeRegId=AbhidayMaster.OfficeRegId
AND AbhidayMaster.DipositDate Between ('2012-06-22') AND ('2012-09-19') GROUP BY Zila)
Select
((SELECT count(distinct OfficeRegId) FROM PanjikaranMaster)
-
(SELECT count(distinct OfficeRegId) FROM AbhidayMaster)) As AbhidayNotPaidSansthan