Warrant how to be executed

Such officer may distrain, wherever it may be found, any movable property of the person named in the warrant as a defaulter subject to the following conditions, exceptions and exemptions, namely—

(a) the following property shall not be distrained:—

(i) the necessary wearing apparel, cooking vessels, bedding of the defaulter, his wife and children, and such personal ornaments as in accordance with religious usage cannot be parted with by any woman,

(ii) the tools of artisans, and

(iii) 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;

(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 the warrant, and if any articles have been distrained which, in the opinion of a person authorised by or under section 149 to sign a warrant should not have been so distrained they shall forthwith be returned; and

(c) the officer shall on seizing the property forthwith make an inventory thereof, and shall before removing the same give to the person in possession thereof at the time of seizure a written notice in the form of Schedule C, that the said property will be sold as shall be specified in such notice:

Provided that if after the property is distrained and before it has been sold, the sum due by the defaulter together with all costs incidental to the notice, warrant and distress of the property is paid, the officer shall remove the distress.