Distraint and sale of movable property

(1) The distraint and sale of the moveable property of a defaulter shall be made by such officers or class of officers, in such manner as may be prescribed (2) Nothing in sub-section (1) shall be deemed to authorise the distraint or sale of any property which, under the Code of Civil Procedure, 1908, (5 of 1908) is exempt from attachment or sale in execution of a decree or of any articles set aside exclusively for religious use.