Section 165(3) in The M.P. Municipalities Act, 1961
(3)The following property shall not be distrained under this section, namely-(a)the necessary wearing apparel and bedding of the defaulter, his wife and children, and utensils used for cooking and drinking;(b)the tools of artisans;(c)when the defaulter is an agriculturist, his implements of husbandry, seed grain and such cattle as may be necessary to enable him to earn his livelihood;(d)books of account;(e)religious books and idols of worship.
