In pursuance of a warrant issued under section 27C, the bailiff shall seize the moveable property found in or upon the house or premises mentioned in the warrant and belonging to the person from whom the rent is claimed (hereinafter called the debtor) or such part thereof as may, in the bailiff's judgment, be sufficient to cover the amount of the said rent, together with the costs of the said distress :

Provided that the bailiff shall not seize—

1. (a) things in actual use ; or
2. (b) the necessary wearing apparel, cooking vessels, beds and bedding of the debtor, his wife and children, and such personal ornaments as, in accordance with religious usage, cannot be parted with by any woman ; or
3. (c) tools of artisans, and, where the debtor is an agriculturist, his implements of husbandry and such cattle and seed-grain as, in the opinion of the Court, be necessary to enable him to earn his livelihood as such, and such portion of agricultural produce or of any class of agricultural produce as may have been declared to be free from liability under the provisions of the next following section ; or
4. (d) books of account ; or
5. (e) goods in the custody of the law.