Section 171(a) in The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961
(a)the following property shall not be distrained, that is to say,-(i)the necessary wearing apparel and bedding of the defaulter, his wife and children,(ii)the tools of artisans, and(iii)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;
