Section 143(5)(a) in Karnataka Municipalities Act, 1964
(a)the following property shall not be distrained:-(i)necessary wearing apparel and bedding of the defaulter, his wife and children, and their cooking and eating utensils,(ii)tools of artizans;(iii)books of account; or(iv)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;