Grant of licenses by Collector and submission of list with objections and opinions to Excise Commissioner

(1) After the date prescribed for the receipt of objections and opinions submitted under Section 31 the Collector shall consider the same,- and shall, if necessary, revise the said list, and shall decide for what places licenses for the retail sale of spirit shall be granted, and may, in his discretion, grant licenses 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.