(1)The Excise Commissioner may, with the previous sanction of the State Government,-(a)establish a distillery, in which spirit may be manufactured under licence granted under section 13 on such conditions as the State Government may impose;(b)discontinue any distillery so established;(c)licence, on such conditions as the State Government deems fit to impose, the construction and working of a distillery or brewery;(d)licence a private bonded warehouse;(e)establish or licence a warehouse wherein intoxicants may be deposited and kept without payment of duty; and,(f)discontinue any warehouse so established.(2)A warehouse established under sub-section (1), shall be for general accommodation to warehouse intoxicants subject to duty pending removal for local consumption or for export.(3)Without the sanction of the State Government no intoxicants shall be removed from any distillery, brewery, warehouse or other place of storage established or licenced under this Act, unless the duty, if any, imposed under this Act has been paid or a bond has been executed for the payment thereof.
