Application to set aside sale

(1) At any time within thirty days from the date of the sale of immovable property, application may be made to the Collector to set aside the sale. (2) If the application be 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 37-A or under clause (1) of this section or if such application has been made and rejected, the Collector shall make an order confirming the sale; provided that, if he shall have 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. Such certificate shall state the property sold and the name of the purchaser, and it shall be conclusive evidence of the fact of the purchase in all Courts, and it shall be published by the Collector in the official Gazette of the district, and in the District Gazette, the name of the purchaser and the date of purchase, together with a declaration of the lawful succession of such purchaser to all the rights and property of the former landholder in the said lands.