Section 140(2) in The Rajasthan District Boards Act, 1954
(2)The following property shall not be distrained: -(a)the necessary wearing apparel and bedding of the defaulter, his wife and children and his necessary cooking utensils;(b)such ornaments as may be on the person of a woman at the time of distress;(c)the tools of artisans;(d)books of accounts; and(e)when the defaulter is an agriculturist, his implements of husbandry, seed grain and such cattle including camel as may be necessary to enable him to earn his livelihood.
