(1)It shall be lawful for any officer or other employee of the Board, to whom a warrant issued under section 87 is addressed, to distrain, wherever it may be found in any place in Delhi, any movable property belonging to the person therein named as defaulter, subject to the following conditions, exceptions 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; or(iv)when the defaulter is an agriculturist, his implements of husbandry, seed, grain and such cattle as may be necessary enable the defaulter to earn his livelihood.(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 the warrant, and if any property has been destrained which, in the opinion of the Board, should not have been distrained, it shall forthwith be released.
