Section 133(5) in The Gujarat Municipalities Act, 1963
(5)Warrant how to be executed. - It shall also be lawful for any such officer, if authorised by the warrant, to distrain, wherever it may be found, any moveable property or attach any immoveable property of the person named in the warrant issued under subsection (1) as defaulter subject to the following conditions, exceptions and exemptions, namely:-(a)the following property shall not be distrained:-(i)the necessary wearing apparel and bedding of the defaulter, his wife and children,(ii)the tools of artisans,(iii)when the defaulter is an agriculturist, his implements of husbandry, seed-grain, and such cattle as may be necessary to enable the defaulter to earn his livelihood;(b)the property distrained shall be as nearly as possible equal in value to the amount recoverable, under the warrant; and if any property has been distrained which, in the opinion of the Chief Officer or of the person to whom the warrant was addressed should not have been so distrained, it shall forthwith be returned to the defaulter;(c)the officer shall on distraining or attaching the property forthwith make an inventory thereof and give to the person in possession thereof at the times of distraint or attachment a written notice in the form specified in Schedule VI;(d)(i)when the property is immovable, the attachment shall be made by an order prohibiting the defaulter from transferring or charging the property in any way and all persons from taking any benefit from such transfer or charge;(ii)the order shall be proclaimed at some place on or adjacent to the property by beat of drum or other customary mode, and a copy of the order shall be fixed on a conspicuous part of the property and then upon a conspicuous part of the municipal office, and also, when the property is land paying revenue to the State Government, in the office of the Collector of the district in which the land is situate;(e)any transfer of or charge on the property attached or of any interest therein made without the written permission of the Chief Officer shall be void as against all claims of the municipality enforceable under the attachment.
