Application to set aside sale of immovable property.

At any time within thirty days from the date of sale of immovable property application may be made to the Collector to set aside the sale on the ground of illegality of proceedings, material mistake, or fraud, in conducting sale or publishing notification but no sale shall be set aside on such application only unless the applicant proves to the satisfaction of the Collector that he has sustained loss by reason of the illegality, mistake or fraud. If such application be allowed the Collector shall make order to set aside the sale with the direction that it should be re-sold.