If, on the expiration of thirty days from the date of sale of any
immovable property or of the further period, if any, allowed under section 73, no application has been
made for setting aside the sale, or if any such application has been made and rejected, the Collector shall
make an order confirming the sale unless, for reasons to be recorded, the Collector sets aside the sale
notwithstanding that no application therefor has been made.
advertisement