160. No property of any class or description set out hereunder shall be seized or sold in execution of any warrant issued under this Act -
| (a) the necessary wearing apparel, beds and bedding and cooking utensils of the person whose property is to be seized or of his wife and children; |
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| (b) the tools, utensils and implements of trade or business of such person and where such person is an agriculturist, the implements of husbandry and such cattle and seed grain as may be reasonably necessary to enable him to earn his livelihood as such; and |
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| (c) professional instruments and library books necessary for the carrying on of the profession or business of such person to the value of five hundred rupees. |
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Sri Lanka Consolidated Acts