Grant of licences by Collector and submission of list, objections and opinions to Excise Commissioner

(1) After the date prescribed for the receipt of objections arid-opinions submitted under Sec. 33, the Collector shall consider the same, and shall, if necessary, revise the said list, and shall decide for what places licences for the retail sale of spirit shall be granted, and may, in his discretion, grant licences accordingly. (2) The Collector shall then forthwith submit the said list, as so revised, and the said objections and opinions and his own opinion to the Excise Commissioner