Section 509(2) in Uttar Pradesh Municipal Corporation Act, 1959
(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.
