Section 5: Exemptions.

The provisions of section 3 of this Act shall not apply-(a) to the user of a motor vehicle owned by government while such motor vehicle is being used for the purposes of the Government owning such motor vehicle; or
(b) to the user of a motor vehicle owned by a person who has deposited and keeps deposited with the Accountant-General of the Federation the sum of ten thousand naira in respect of such a motor vehicle at any time when such motor vehicle is being driven by the owner or by a servant of the owner in the course of his employment; or
(c)
to the user of a motor vehicle at any time when it is driven for police purposes by or under the direction of a superior police officer as defined in the Police Act; or
[Cap. P19.]
(d) to any person or class of persons declared by the Minister to be exempted from the provisions of this Act; or
(e) to any motor vehicle or type of motor vehicle declared by the Minister to be exempted from the provisions of this Act.