Section 167(4)(a) in The Chhattisgarh Municipalities Act, 1961
(a)the following property shall not be destrained:-(i)the necessary wearing apparel and bedding of the defaulter, his wife and children, and utensils used for cooking and drinking;(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;(iv)book of account;(v)religious books and idols of worship;