Section 191(a) in Gauhati Municipal Corporation Act, 1971
(a)The following property shall not be distrained: -(i)The necessary wearing apparel and bedding of defaulter, his wife and children;(ii)The tools of artisans including equipment of persons engaged in medical profession;(iii)Books of accounts of commercial houses and law books of persons engaged in legal profession; and(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;
