Section 220(1) in Kolkata Municipal Corporation Act, 1980
(1)It shall be lawful for any officer or other employee of the Corporation to whom a warrant issued under this Chapter is addressed to distrain, wherever it may be found in any place in Kolkata, any movable property belonging to the person [liable] [Substituted by section 25(a) ibid, w.e.f. 15.5.1984, for the words "therein named as defaulter" .], subject to the following conditions, exception and exemptions, namely :(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.(b)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 warrant, and if any property has been distrained which, in the opinion of the Municipal Commissioner, Should not have been distrained, it shall forthwith be released.
