(1)It shall be lawful for any officer or other employee of the Municipality, to whom a warrant issued under this Chapter is addressed, to distrain, wherever it may be found in any place within the municipal area, any movable property belonging to the person therein named as defaulter, subject to the following conditions, exceptions and exemptions :(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;(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 warrant, and if any property has been distrained which, in the opinion of the Chairman, should not have been distrained, it shall forthwith be released.
