Order confirming or setting aside sale

Order confirming or setting aside sale.—

1. (1) If no application under section 148 is made within the time allowed therefor, or if such application is made and disallowed, the Collector shall make an order confirming the sale: Provided that, if the Collector has reason to think that the sale ought to be set aside notwithstanding that no such application has been made, or on grounds other than those alleged in any application which has been made and disallowed, he may, after recording his reasons in writing, set aside the sale.
2. (2) If such application is made and if it is proved to the satisfaction of the Collector that the notice of the sale was not served as required by section 134, or that there has been a material irregularity in publishing or conducting the sale, and that the applicant has sustained substantial injury by reason of such irregularity, the Collector shall make an order setting aside the sale: