Article 137 of Bankruptcy Law

Seals may not be affixed to clothing, movables and items necessary for the debtor and his dependants, which shall be delivered to him against a list signed by him. The bankruptcy judge may order that seals not be affixed to, or be removed from, commercial books, commercial papers and other papers falling due for payment shortly or requiring measures to preserve the rights established therein, the money necessary for expenditure on urgent matters of the debtor’s business, items liable to rapid deterioration or an immediate reduction in value or whose maintenance requires excessive expenditure, and items necessary for carrying on the debtor’s business if it is decided to continue carrying it on. The items mentioned in the preceding paragraph shall be inventoried in the presence of the person deputed by the bankruptcy judge for that purpose and delivered to the trustee. Commercial books shall not be delivered until the bankruptcy judge has closed them in the debtor’s presence.