The correct answer is (a).
Under the Code of Civil Procedure (CPC), necessary wearing apparel is not liable to attachment and sale in execution of a decree. This is because necessary wearing apparel is considered to be essential for the debtor’s livelihood and well-being.
Promissory notes, tools of artisans, and books of accounts are all liable to attachment and sale in execution of a decree. This is because these items are not considered to be essential for the debtor’s livelihood and well-being.
Necessary wearing apparel is defined as “such articles of clothing as are necessary for the debtor’s personal use and comfort.” This includes items such as shirts, pants, dresses, shoes, and hats.
Promissory notes are written promises to pay a certain amount of money to another person. They are considered to be negotiable instruments, which means that they can be easily transferred from one person to another.
Tools of artisans are the tools that an artisan uses to carry out their trade or profession. For example, a carpenter’s tools would include a saw, hammer, and nails.
Books of accounts are records of a business’s financial transactions. They include items such as invoices, receipts, and bank statements.
It is important to note that the above information is general in nature and may not apply to all cases. If you have any specific questions about the attachment and sale of property in execution of a decree, you should consult with an attorney.