Section 13: Establishment of distilleries and warehouses.
1the Jammu and Kashmir Excise Act, Samvat 1958 (1901 A.d.)Union territory Act of Jammu and Kashmir · Act 9 of 1901
[13. Establishment of distilleries and warehouses.––(1) The Commissioner may, with the previous approval of the Government,––
(a) establish or license the establishment and running of a warehouse wherein intoxicants may be deposited and kept without payment of duty ;
(b) discontinue any warehouse so established or licensed ;
(c) establish or license the establishment of a distillery or a brewery for manufacture of liquor or beer, as the case may be ; and
(d) discontinue any distillery or brewery so established or licensed.
(2) No intoxicant shall be removed from any distillery or brewery or warehouse established or licensed under this Act unless the duty, if any, payable under this Act has been paid in respect thereof.]
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