Section 133(5)(a) in The Gujarat Municipalities Act, 1963
(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 the defaulter to earn his livelihood;