Section 155(a) in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
(a)the following property shall not be distrained:-(i)the necessary wearing apparel and bedding of the defaulter, his wife and children;(ii)the tools of artisans,(iii)when the defaulter is an agriculturist, his implements of husbandry and such cattle and seed-grain as may be necessary to enable the defaulter to earn his livelihood;
