77.1. A person who must replace a defective automobile odometer with a type of odometer that, for all practical purposes, is impossible to set to display the distance shown on the odometer being replaced is exempt from the application of paragraph c of section 237 of the Act, as long as that person, when replacing the odometer, affixes on the inside of the instrument panel window and near the new odometer a permanent label indicating the odometer replacement and the date of replacement, and specifying clearly, in easy-to-read characters, the number of kilometres on the odometer being replaced.