Section 88(1)(a) in The Delhi Water Board Act, 1998
(a)the following property shall not be distrained(i)the necessary wearing apparel and bedding of the defaulter, his wife and children and their cooking and eating utensils;(ii)tools of artisans; (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 enable the defaulter to earn his livelihood.