law: 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.