Section 153(2) in The U.P. Kshettra Panchayats And Zila Panchayats Adhiniyam, 1961
(2)The following property shall not be distrained -(a)the necessary wearing apparel and bedding of the defaulter, his wife and children, and his necessary cooking utensils;(b)the tools of artisans;(c)books of account;(d)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
