153. (1) It shall also be lawful for the officer mentioned in section 152 to distrain, wherever it may be found within the rural area, any movable property of the 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) 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.
(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 authorized by or under sub-section (2) of section 158 to sign a warrant, should not have been so distrained they shall all forthwith be returned.
(4) 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 copy of the inventory signed by him and a written notice in such form as the [Zila Panchayat] may, by regulation, prescribe that the said property will be sold as specified in such notice.