Section 140: Manner of executing warrant

(1) It shall also be lawful for such officer to distrain wherever it may be found within the rural area, any movable property of the person therein named as defaulter, subject to the provisions of subsection (2). (2) The following property shall not be distrained: - (a) the necessary wearing apparel and bedding of the defaulter, his wife and children and his necessary cooking utensils; (b) such ornaments as may be on the person of a woman at the time of distress; (c) the tools of artisans; (d) books of accounts; and (e) when the defaulter is an agriculturist, his implements of husbandry, seed grain and such cattle including camel as may be necessary to enable him to earn his livelihood. (3) 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 sub-section (2) of section 138 to sign a warrant should not have been so distrained they shall forthwith be returned. (4) The Officer shall, on seizing the property forthwith make an inventory thereof in the presence of not less than two respectable persons of the locality in which the distress is made and shall, before removing the same, give to the person in possession thereof at the time of seizure a copy of the inventory signed by himself and such persons and a written notice in such form as the Board may, by regulation prescribe that the said property will be sold as specified in such notice.