Section 171(2) in The U.P. Municipalities Act, 1916
(2)The following property shall not be distrained -(a)the necessary wearing apparel and bedding of the defaulter, his wife, and children;(b)the tools of artisans;(c)books of account;(d)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.
