Exemption for motor conveyance and stationary engines:

(1) The owner of a motor conveyance who complies with the requirements of 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 require a licence. (a) for the import or storage of any petroleum contained in any fuel tank incorporated in the conveyance or attached to the internal combustion engine