(1)The distraint and sale of the moveable property of a defaulter shall be made by such officers or class of officers, in such manner and in such procedure, as he thinks fit and proper. Reasons are to be recorded in writing.(2)Nothing in sub-section (1) shall be deemed to authorize the distraint or sale of any property which, under the Code of Civil Procedure, 1908 (5 of 1908), is exempt from attachment or sale in execution of a decree or of any article set aside exclusively for religious use.
