165. General power of recovery of arrears.

(a) the necessary wearing apparel and bedding of the defaulter, his wife and children and utensils used for cooking and drinking;
(b) the tools of artisans;
(c) 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;
(d) books of account;
(e) religious books and idols of worship.