(1) At any time within thirty days from the date of sale, the defaulter or the auction purchaser or any other person whose interests are affected by such sale, may apply to the Commissioner to set aside the sale on the ground of any material irregularity or mistake in publishing or conducting it.
(2) No sale shall be set aside under sub-section (1), unless the applicant proves to the satisfaction of the Commissioner that he has sustained substantial injury by reason of such irregularity or mistake.
(3) Subject to revision in the Revenue Board the order of the Commissioner under this Section shall be final.