(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 authorised 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.