Application to set aside sale of immovable property on deposit

(1) Where immovable property has been sold in execution of a certificate, the certificate-debtor or any person whose interests are affected by the sale, may, at any time within thirty days from the date of the sale, apply to the Certificate-officer to set aside the sale on his depositing— (a) for payment to the certificate-holder, the amount specified in the proclamation of sale as that for the recovery of which the sale was ordered, with interest at the rate of six per cent per annum, calculated from the date of the proclamation of sale to the date when the deposit is made; (b) for payment to the purchaser as penalty a sum equal to five per cent of the purchase-money, but not less than one rupee; and (c) for payment of the Deputy Commissioner (where the certificate is for a public demand, payable to the Deputy Commissioner), such outstanding charges due to the Government under any law for the time being in force as the Deputy Commissioner certifies to be payable by the certificate-debtor. (2) Where a person makes an application under section 22 for setting aside the sale of his immovable property, he shall not, unless he withdraws that application, be entitled to make or prosecute an application under this section.