Categories of properties which cannot be attached in execution of a decree are provided in the proviso to section 48(1) of Criminal Procedure Act. These include:
a). Necessary wearing- apparel, asking vessels, beds and bedding of the judgment debtor, his wife and children and such personal ornaments that cannot be parted with by any woman due to religious usage;
b). Tools of artisans, and, where judgment debtor is agriculturist, his implements of husbandry such as cattle etc that is necessary to earn his livelihood;
c). Houses and other buildings belonging to an agriculturist and occupied by him;
d). Any land used for agricultural purposes by village, cooperative society or an individual whose livelihood solely depend upon the use of such land.
e). Any residential building of judgment debtor;
f). Books of account;
g). A mere right to sue for damages;
h). Expense allowances of an employee;
i). A right of future maintenance
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