Section 167(4) in The Chhattisgarh Municipalities Act, 1961
(4)Warrant how to be executed.- It shall also be lawful for such officer to distrain, wherever it may be found, any movable property or attach any immovable property of the person therein named as defaulter subject to the following conditions, exceptions and exemptions, namely:-(a)the following property shall not be destrained:-(i)the necessary wearing apparel and bedding of the defaulter, his wife and children, and utensils used for cooking and drinking;(ii)the tools of artisans;(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;(iv)book of account;(v)religious books and idols of worship;(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 articles have been distrained which, in the opinion of the Chief Municipal Officer or of the persons to whom the warrant was addressed, should not have been so distrained, they shall forthwith be returned to the person from whom it was distrained;(c)the officer shall on distraining or attaching the property forthwith make an inventory thereof, and give to the person in possession thereof at the time of distress or attachment, a written notice in the form prescribed by rules that the said property will be sold as shall be specified in such notice;(d)when the property is immovable.-(i)the attachment shall be made by an order prohibiting the defaulter from transferring or charging the property in any way, and all persons from taking any benefit from such transfer or charge;(ii)the order shall be proclaimed at some place on or adjacent to the property by beat of drum or other customary mode, and a copy of the order shall be fixed on a conspicuous part of the property and upon a conspicuous part of the Municipal office and also when the property is land paying revenue to the State Government, in the office of the Tahsildar of the tahsil in which the land is situate;(e)any transfer of, or charge on, the property attached or of any interest therein made without the written permission of the Council shall be void as against all claims of the Council enforceable under the attachment
