Petroleum Act, 1934
9. Exemptions for motor conveyances and stationary engines
(1) The owner of a motor conveyance, who complies with the requirements of the law for the time being in force relating to the registration and licensing of such conveyance and its driver or pilot and the owner of any stationary internal combustion engine, shall not be required to obtain a license-
(a) for the import, transport or storage of any petroleum contained in any fuel tank incorporated in the conveyance or attached to the internal combustion engine, or
(b) for the transport or storage of 20[petroleum Class A], not exceeding 21[one hundred liters] in quantity in addition to any quantity possessed under clause (a),
provided the petroleum is intended to be used to generate motive power for the motor conveyance or engine:
22[Provided further that the total quantity of 20[petroleum Class A] which may be stored without a license under clause (b) shall not exceed 21[one hundred liters], notwithstanding that such owner may possess other motor conveyances or engines.]
(2) 20[Petroleum Class A] transported or stored without a license under clause (b) 22[of sub-section (1)] shall be kept in sub-section (2) of section 8, and, if it exceeds 23[thirty liters] in quantity, shall be stored in an isolated place which does not communicate with any room where any person resides or works or in any room where persons assemble.