Section 103(1) in The New Delhi Municipal Council Act, 1994
(1)It shall be lawful for any officer or other employees of the Council to whom a warrant issued under section 102 is addressed to distrain, wherever it may be found in any place in New Delhi; any movable property, or any standing timber, growing crops or grass belonging to the person therein named as defaulter, subject to the following conditions, exceptions and exemptions, namely:-(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 to enable the defaulter to earn his livelihood;(b)the distress shall not be excessive, that is to say, the property distrained shall be as nearly as possible equal in value to the amount recoverable under the warrant, and if any property has been distrained which, in the opinion of the Chairperson, should not have been distrained it shall forthwith be released.
