Section 178(a) in The Chhattisgarh Municipal Corporation Act, 1956
(a)the following property shall not be distrained-(i)the necessary wearing apparel, cooking utensils and bedding of the defaulter and members of his family;(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 him to earn his livelihood;