The Tripura Land Revenue and Land Reforms Act,1960
Section 64. Distraint and sale of movable property
(1) The distraint and sale of the movable property of a defaulter shall be made by such officers or class of officers, in such manner and in accordance with such procedure, as may be prescribed.
(2) Nothing in sub-section (1) shall be deemed to authorise the distraint or sale of any property which under the Code of Civil Procedure,1908 (5 of 1908) , is exempt from attachment or sale in execution of a decree or of any article set aside exclusively for religious use.