(1)It shall also be lawful for such officer to distrain, wherever it may be found any movable property of the person therein named as defaulter, subject to the provisions of sub-sections (2) and (3).(2)The following property shall not be distrained -(a)the necessary wearing apparel and bedding of the defaulter, his wife, and children;(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.(3)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 article have been distrained which, in the opinion of a person authorized by or under sub-section (2) of Section 169 to sign a warrant, should not have been so distrained, they shall forthwith be returned.(4)The officer shall on seizing the property forthwith make an inventory thereof, and shall before removing the same give to the person in possession thereof at the time of seizure a written notice in the form of Schedule VI that the said property will be sold as shall be specified in such notice.
