Section 103(1)(a) in The New Delhi Municipal Council Act, 1994
(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;