Section 159(a) in The City of Nagpur Corporation Act, 1948
(a)the following property shall not be distrained :-(i)the necessary wearing apparel and bedding of the defaulter, his wife and children;(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;
