Section 18(1)(b) in Bihar and Orissa Public Demands Recovery Act, 1914
(b)tools of artizans and where the certificate-debtor is an agriculturist his implements of husbandry and such cattle and seed grain as may, in the opinion of the Certificate Officer, be necessary to enable him to earn his livelihood as such, and such portion of agricultural produce or as of any class of agricultural produce may have been declared to be free from liability under the provision of the next following Section;