Order confirming of setting aside sale.

(1) After the expiration of thirty days from the date of the sale, if such an application as is mentioned in the last foregoing sections has not been made, or if such application has been made and rejected, the Commissioner shall make an order confirming the sale and, if such application has been made and allowed, the Commissioner shall make an order setting aside the sale. (2) An order made under this section shall be final.