Section 18. Establishment or licensing of distilleries and warehouses

The Excise Commissioner may — (a) establish a distillery in which spirit may be manufactured under a license granted under section 17 on such conditions as the 1[State Government] deems fit to impose ; (b) discontinue any distillery so established ; (c) license, on such conditions as the 2[State Government] deems fit to impose the construction and working of a distillery 3[brewery or manufactory.] (d) establish or license a warehouse wherein any 4[intoxicant] may be deposited and kept without payment of duty ; and (e) discontinue any warehouse so established.