Application to set aside sale on grounds of mistake, fraud, etc

(1) At any time within thirty days from the date of the sale of immovable property, an application may be made to the Collector to set aside the sale on the ground of some material irregularity, or mistake, or fraud, in publishing or conducting it, but, except as otherwise is hereinafter provided, no sale shall be set aside on the ground of any such irregularity or mistake unless the applicant proves to the satisfaction of the Collector that he has sustained substantial injury by reason thereof. (2) If the application made under sub-section (1) is allowed, the Collector shall set aside the sale and may direct a fresh one. (3) On the expiration of thirty days from the date of the sale, if no application to have the sale set aside is made under section 39 or under subsection (1) or if such application has been made and rejected, 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 rejected, he may, after recording his reasons in writing, set aside the sale. (4) Whenever the sale of any lands is not so confirmed or is set aside, the deposit or the purchase money, as the case may be, shall be returned to the purchaser. (5) After the confirmation of any such sale, the Collector shall register the lands sold in the name of the person declared to be the purchaser and shall execute and grant a certificate of sale bearing his seal and signature to such purchaser. (6) The certificate of sale granted under sub-section (5) shall state the property sold and the name of the purchaser, and it shall be conclusive evidence of the fact of such purchase unless the authority before whom it is produced doubts its genuineness.