12. Establishment of distilleries, breweries and warehouses.
- a. The Excise Commissioner may -i. subject to such restrictions and conditions as may be imposed by the Government in this behalf, establish or authorize the establishment of distilleries or breweries in which liquor may be manufactured under licence granted under section to;ii. discontinue any such distillery or brewery;iii. establish, or authorize the establishment of warehouse, wherein excisable article or intoxicant may be deposited and kept without payment of duty; and iv. discontinue any such warehouse.b. No distillery, brewery or warehouse as aforesaid shall be established except by or under the authority of the Excise Commissioner.
