The District Collector shall consider (a) the report of the Mayor or Chairman as the case may be of the Corporation/Municipal Board/Town Committee or Chief Executive councilor of Mahkuma Parishad, (b) the objections (if any) to the list of the proposed shops, and (c) the record of the local enquiries held under rules 241 and 242 and shall take a decision on the subject which shall be final subject to any decision of any competent court or of the Excise Commissioner or State Government on appeal.