If I understand your question correctly you don't have a column named
CurrentMeterReading
in your Excel sheet, that's just an alias that you give for a column when selecting the data. The column name in WHERE clause should refer the column names in the sheet.
Have a try with something like
string str = @"SELECT [رقم الاستمارة] as [UnitCode],[قراءة العداد]as[CurrentMeterReading]
FROM [Sheet5$]
WHERE [قراءة العداد] <= 0 ";