61. Application to set aside sale of immovable property on ground of non-service of notice or irregularity
Where immovable property has been sold in execution of a certificate, the Commissioner, the defaulter, 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 Tax Recovery Officer to set aside the sale of the immovable property on the ground that notice was not served on the defaulter to pay the arrears of tax, penalty or interest as required by these rules or on the ground of a material irregularity in publishing or conducting the sale:
PROVIDED
(a) no sale shall be set aside on any such ground unless the Tax Recovery Officer is satisfied that the applicant has sustained substantial injury by reason of the non-service of notice or such material irregularity; and
(b) an application made by a defaulter under this rule shall be disallowed unless the applicant deposits the amount recoverable from him in the execution of the certificate.